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1
MANAV RACHNA UNIVERSITY
DEPARTMENT OF MANAGEMENT AND COMMERCE
SYLLABUS- BBA- Finance & Accounts (FAA)
SEMESTER-I
SUBJECT
CODES SUBJECT NAME
**OF
FERI
NG
DEPA
RTM
ENT
*COURSE
NATURE
(Hard/Soft
/
Workshop
/ NTCC)
COURSE
TYPE
(Core/Electi
ve /
University
Compulsory
)
L T P O
NO.
OF
CONT
ACT
HOUR
S PER
WEEK
NO. OF
CREDI
TS
MCH 101 FUNDAMENTALS
OF MANAGEMENT DMC
HARD CORE 4 0 0 0 4 4
MCH102 MICRO ECONOMICS DMC HARD CORE 4 0 0 0 4 4
MCH110 FINANCIAL
ACCOUNTING
DMC HARD CORE 4 0 0 0
4 4
MCH113 ORGANIZATIONAL
BEHAVIOUR
DMC HARD CORE 4 0 0 0
4 4
MCH105
QUANTITATIVE
TECHNIQUES FOR
BUSINESS
DMC HARD CORE
4 0 0 0
4 4
MCH106
COMPUTERS AND
INFORMATION
SYSTEM LAB
DMC HARD CORE
2 0 2 0
6 4
MCH107
BUSINESS
COMMUNICATION
SKILLS- I
DMC HARD CORE
4 0 0 0
4 4
CDS-101
PROFESSIONAL
DEVELOPMENT
PROGRAMME I
CDC
SOFT University
Compulsory 1 1 0 0
2 0
TOTAL (L-T-P-O/CONTACT HOURS/CREDITS) 27 1 2 0 32 28
2
SEMESTER I
Course Title/Code FUNDAMENTALS OF MANAGEMENT / MCH 101
Course Type: Core (Departmental)
Course Nature: Hard
L-T-P-O Structure 4-0-0-0-
Course Objectives The course aims to help the student to acquire current and relevant management
knowledge and understanding of managerial functions and principles in achieving
organizational success.
SECTION -A
Concept and Nature of Management:- Concept of Organization, Meaning and Definition of Management;
Nature and Importance of Management, Management as Science, Art and Profession, Functions & Process of
Management, Management and Administration, levels of management, Skills and roles of a manager, Social
Responsibilities and Ethics.
SECTION -B
Development of Management Thought- Schools of Management Thought- F.W. Taylor's Scientific
Management, Henry Fayol's Organizational Theory, Max Weber's Bureaucracy; Elton Mayo’s Human
Relations Approach , System Approach and Contingency Approach.
SECTION -C
Planning Organizing and Decision Making;- Concept, Nature and Elements of Planning, Types of Plans,
Levels of Planning, Steps in Planning, Decision Making and Process of Rational Decision Making, Organizing-
Nature Process and Importance, Forms of Organizational Structure, Span of Management, Departmentation,
Delegation and Decentralization of Authority.
SECTION -D
Leading & Control:- Meaning and Significance of Leadership, Leadership Styles, Essentials of Successful
Leadership, Communication- Importance, Process and Barriers to Communications and Overcoming these
Barriers, Principles of Effective Communication. Motivation- Definition, Motives and Motivation, Theories of
Motivation. Controlling- Definition and Elements of Control Process, Types of Control System; Pre-Requisites
of Effective Control System, An Overview of Budgetary And Non-Budgetary Control Devices.
.Text/Reference Books
1. Essentials of Management – Harold, Koontz and Cyril O’ Donnell Heinz Weihrich Koontz . 9th ed, (Mc.Graw Hill
Publishers)., 2006
2. Fundamentals of Management, Essential Concepts and Applications, Robbins & DeCenzo, 9th ed, Pearson, 2000 3. Vasishth, Neeru, Principles of Management, Taxmann, New Delhi.
4. L.M. Prasad , Principles & Practices of Management, Sultan Chand & Sons), 2015
3
Course
Title/Code MICRO ECONOMICS / MCH 102
Course Type: Core (Departmental)
Course Nature: Hard
L-T-P-O
Structure
4-0-0-0
Prerequisites NIL
Course
Objectives
The objective of this course is to familiarize the students with concepts and
techniques used in Micro-Economic theory and to develop their capability to apply
these concepts and techniques in making decisions pertaining to different business situations.
SECTION A
Microeconomics: meaning nature and scope. Basic concepts of economics: Static and dynamic
approaches, equilibrium, utility, opportunity cost, marginal and incremental principles. Microeconomics
and Business, Utility analysis.
SECTION B
Theory of demand: Nature of demand for a product, individual demand, market demand, determinants of
demand. Elasticity of demand and its determinants, demand as multivariate function.
SECTION C
Theory of production and costs: The concept of production function, production with one and two variable
inputs, optimal input combination, theory of cost in short run and long run, revenue function.
SECTION D
Theory of firm and market organization: Breakeven analysis, pricing under perfect competition, pricing
under monopoly, price discrimination, pricing under monopolistic competition, selling cost, pricing under
oligopoly: cournot model, kinked demand curve and price leadership.
References:
1. D N Dwivdi, Micro Economics: Theory and Applications, 1st ed, Sultan Chand & Co., New Delhi, 2018
2. N Gregory Mankiw, Principles of Micro Economics, 6th ed, Cengage India, 2006
3. Salvatore, Dominick, Principles of Microeconomics, 5th ed, Oxford University Press, 2009
4. Samuelson, Micro-Economics;19th ed, McGraw-Hill International Edition, 2010
4
Course Title/Code FINANCIAL ACCOUNTING / MCH 110
Course Type: Core
Course Nature: Hard
L-T-P-O Structure 4-0-0-0
Prerequisites None
Course Objectives The primary objective of the course is to familiarize the professional under graduate
students with the basic accounting principles and techniques of preparing and
presenting the accounts for user of accounting information.
SECTION A
Introduction: Financial Accounting-definition and Scope, objectives of Financial Accounting, Accounting v/s
Book Keeping Terms used in accounting, users of accounting information and limitations of Financial
Accounting. Conceptual Frame work: Accounting Concepts, Principles and Conventions, Accounting
Standards-concept, objectives, benefits, brief review of Accounting Standards in India.
.
SECTION B
Recording of transactions: Voucher system; Accounting Process, Journals, Subsidiary Books, Ledger, Cash
Book, Bank Reconciliation Statement, Trial Balance, Depreciation: Meaning, need & importance of
depreciation, methods of charging depreciation. (WDV & SLM)
SECTION C
Preparation of final accounts: Preparation of Trading and Profit & Loss Account and Balance Sheet,
Introduction to Company Final Accounts: Important provisions of Companies Act, 1956 in respect of
preparation of Final Accounts.
SECTION D
Preparation of final accounts of a Company, Computerized Accounting: Computers and Financial application,
Accounting Software packages.
References:
1. R.L. Gupta – Advanced Accounting, 13th ed, Sultan Chand and Sons, 2018
2. Shah: Basic Financial Accounting, 4th ed, Oxford University Press. 2017
3. Maheshwari and Maheshwari – An Introduction to Accountancy 12e – Vikas Publishing House, 2018
4. Bhattacharya/financial Accounting for business Managers, 3rd ed,Prentice Hall of India , 2006.
5. Khan and Jain, Financial Accounting, 5th ed, Tata McGraw-Hill Education,2007
5
Course Title/Code ORGANIZATIONAL BEHAVIOUR/MCH 113
Course Type: Core (Departmental)
Course Nature: Hard
L-T-P-O Structure 4-0-0-0
Prerequisites NIL
Course Objectives The course aims to provide an understanding of the basic concepts, theories and
techniques in the field of human behaviour at the individual, group and organizational
levels
SECTION A
Introduction to Organizational Behaviour: - Meaning and Importance of Organizational Behaviour, Need for
Organizational Behavior, Role of Managers in OB- Interpersonal Roles-Informational Roles- Decisional Roles,
Challenges and Opportunities for OB, Models of OB.
SECTION B
Foundation of individual behavior- Perception – nature, importance, perceptual selectivity, stereotyping, halo
effect, Learning and its theories, behavior modification, Attitudes: importance, components and major job
attitude. Personality- meaning, self-concept, self-esteem, major determinants of personality, Motivation- types
of motivation, theories of work motivation given by Maslow, Herzberg, McGregor, Vroom and Porter – Lawler.
Nature and meaning of Interpersonal Behavior, and Transactional Analysis; Benefits and uses of Transactional
Analysis, Johari Window Model
SECTION C
Group Behavior & Team development
Group dynamics, Types of groups, Group norms and roles, Group cohesiveness, Group development and
facilitation, Understanding work Teams and types of team, Creating effective team. Dynamics of managerial
leadership: nature, leadership styles, trait, behavioral, contingency theories, and managerial grid.
SECTION D
Organizational Culture-Concept, Functions, Socialization; Creating and sustaining culture; Managing Conflict –
Sources, types, process and resolution of conflict; Managing Change; Managing across Cultures; Empowerment
and Participation..
References:
1. Robins, Stephen P. - Organizational Behavior, 16th ed, Pearson Education Asia, 2016
2. Peter Schen , Organizational Psychology and Leadership , 5th ed, John Wiley and Sons, 2017
3. Parikh, Gupta, Organizational Behavior, 1st ed, Tata McGraw Hill, 2010
4. Fred Luthans, Organization Behavior, 12th ed, Tata McGraw Hill, 2010
5. Newstrom, Organizational Behaviour: Human Behaviour at Work, 12th ed, Tata McGraw Hill, 2017
6
Course Title/Code QUANTITATIVE TECHNIQUES IN BUSINESS / MCH 105
Course Type: Core (Departmental)
Course Nature: Hard
L-T-P-O Structure 4-0-0-0
Prerequisites Nil
Course Objectives To familiarize students with the basic statistical tools used to summarize and
analyze quantitative information for decision making.
.
SECTION A
Introduction to Business Statistics, Visualizing Data, Measures of Central Tendency, Mathematical averages
including arithmetic mean, geometric mean and harmonic mean; Arithmetic and geometric progression.
Properties and applications, Positional Averages: Mode and Median (and other partition values
including quartiles, deciles, and percentiles, Measures of Variation: absolute and relative. Range, quartile
deviation, mean deviation, standard deviation, and their coefficients, Properties of standard
deviation/variance, Skewness: Meaning, Measurement using Karl Pearson and Bowley’s measures.
SECTION B
Correlation Analysis, Meaning of Correlation: simple; linear and non-linear, Correlation and Causation,
Scatter diagram, Pearson’s co-efficient of correlation; calculation and properties (proofs not required).
Rank Correlation; Regression Analysis, Principle of least squares and regression lines, Regression
equations and estimation; Properties of regression coefficients.
SECTION C
Theory of Probability, Approaches to the calculation of probability, Calculation of event probabilities, Addition
and multiplication laws of probability, Conditional probability, Expectation and variance of a random
variable, Probability distributions: Probability function, Normal distribution: Probability distribution
function.
SECTION D
Time Series: Data, Components of time series. Trend analysis, Seasonal Variations
References:
1. Levin, Richard, David S. Rubin, Rastogi, and Siddiqui. Statistics for Management, 10th ed, .Pearson
Education, 2016.
2. Siegel Andrew F. Practical Business Statistics, 6th ed, McGraw Hill, 2012
3. Vohra N. D., Business Statistics, McGraw Hill.
4. Anderson Sweeney and William, Statistics for Students of Economics and Business, 12th ed,
Cengage Learning, 2014
7
Course
Title/Code COMPUTERS AND INFORMATION SYSTEMS /MCH 106
Course Type: Core (Departmental)
Course
Nature:
Hard
L-T-P-O
Structure
4-0-0-0
Course
Objectives
This is a basic paper for Business Administration students to familiarize with the computer and
it’s applications in the relevant fields and exposes them to other related papers of IT.
SECTION A
Evolution of Computer, Data, Instruction and Information, Characteristics of computers, Various fields of
application of computers, Various fields of computer (Hardware, Software, Human ware and Firmware),
Advantages and Limitations of computer, Block diagram of computer, Function of different units of computer,
Classification of computers i) On the basis of Input (Digital, Analog and Hybrid) ii) On the basis of processing
speed and storage capacity (Micro, Mini, Mainframe and Super), Different Generation of computers (I to V),
Types of software (System and Application), Compiler and Interpreter, Generation of language (Machine Level,
Assembly, High Level, 4GL)
SECTION B
Different Number System (Decimal, Binary, Octal and hexadecimal) and their inter conversion (Fixed Point
Only), Binary Arithmetic (Addition, Subtraction, Multiplication and Division); Keyboard, Mouse, Joystick,
Digitizer, Scanner, MICR, OCR, OMR, Light Pen, Touch Screen, Bar Code Reader, Voice Input Device,
Monitor and it’s type (VGA, SVGA and XGA), Printer and it’s type (Impact and Non-Impact with example),
Plotter
SECTION C
Primary Memory (ROM and it’s type – PROM, EPROM, EEPROM, RAM) Secondary memory- SASD, DASD
Concept, Magnetic Disks – Floppy disks, Hard disks, Magnetic Tape, Optical disks – CD ROM and it’s type
(CD ROM, CD ROM-R, CD ROM-EO, DVD ROM.;. Introduction to operating system; Function of OS, Types
of operating systems, Booting Procedure, Start-up sequence, Details of basic system configuration, Important
terms like Directory, File, Volume, Label, Drive name, etc
SECTION D
Networking Concepts, Types of networking (LAN, MAN AND WAN), Communication Media, Mode of
Transmission (Simplex, Half Duplex, Full Duplex), Synchronous and Asynchronous Transmission, Different
Topologies; Introduction to Information System: system concepts- feedback and control, other system
characteristics, components of an information system. . Overview of information systems, the expanding roles
of information system, Systems-trends in information systems, types of information system.
8
COMPUTERS & INFORMATION SYSTEMS LAB
MS-DOS & MS-WINDOWS
Configuration of System in MS-DOS and MS-WINDOWS.; Environment Specifically – Role and Functions of
Key files such as Batch files, SYS files etc. File creation, Edit and Directory Creation of MS-DOS.;
Environment and Write, Paint Brush, File Manager, Print Manager, Control Panel etc. for Windows
environment.
Working with MS- Office: MS-WORD: Word Basics, Commands, Formatting, Text and Documents, Sorting,
Mail Merge etc.;MS-EXCEL: Basic, Formatting, Functions, Creating Charts, Working with Graphics, Using
worksheet as Databases.; MS-POWER POINT: PowerPoint Basics, Creating Presentations, Slide show,
working with Graphics
References:
1 V.Rajaraman , Fundamentals of Computers-, 6h ed, Prentice Hall of India, 2014
2 P.K. Sinha, Fundamentals of Computers, 6th ed, 2014
3 Suresh K. Basabdra , Computer Today, BpB Publications., New Delhi, 2005
4 Deepak Barihoke, Essential of IT, Bpb Publications, 2003
9
Course
Title/Code
BUSINESS COMMUNICATION SKILLS I / MCH 107
Course Type: Core (Departmental)
Course Nature: Hard
L-T-P-O
Structure
4-0-0-0
Prerequisites Nil
Course
Objectives
1. To develop the skills of the professional undergraduate students for proper self-
expression, social communication, spoken English, correct pronunciation, voice
modulation and business etiquettes.
2. The students will improve their personality, communication skills and enhance
their self-confidence.
SECTION A
Parts of Speech, Tense, Active and Passive Voice, Sentence, Words often confused, Identifying & Analyzing
Grammatical Errors in sentences related to pronoun, Article, Verb, Preposition
SECTION B
Introduction to Business Communication: Basic forms of communication, Process of communication, Principles of
effective Business Communication, 7 Cs.; Media of Communication: Types of communication: Barriers of communication (Practical exercise in communication);Introduction to Business Communication: Basic forms of
communicating; Communication models and processes; Effective communication; Theories of Communication.; Self-
Development and Communication: Development of positive personal attitudes
SECTION C
Corporate Communication: Formal and informal communication networks; Grapevine; Miscommunication (Barriers); Improving communication. ; Practices in business communication; Group discussions; Mock interviews; Seminars;
Effective listening exercises; Individual and group presentations and reports writing. Principles of Effective
Communication; Business manners, Body language gestures, Etiquette of the written word, Etiquette of the telephone,
handling business meetings; Case Studies
SECTION D
Business letter writing: Need, Functions and Kinds, Layout of letter writing. Types of letter writing: Persuasive letters, Request letters, Sales letters, Complaints and Adjustments; Departmental Communication: Meaning, Need and types:
Interview letters, Promotion Letters, Resignation letters, Newsletters, Circulars, Agenda, Notice, Office memorandums,
Office orders, Press release, Report writing; Technology Enabled Communication: E-mail etiquettes and writing
References:
1. Chhabra T N; Business Communication: Concepts and Skills, Sun India Publications. New Delhi,
2016.
2. Convey, R. Stephen; The Seven Habits of Highly Effective People.Paperback – Special Edition, 19
Nov 2013
10
3. E.H.McGrath, S.J.; Basic Managerial Skills for All,4th ed., Prentice Hall of India Pvt. Ltd., New Delhi,
2001.
4. Krizan AC, Merrier Patricia, Logan Joyce, Williams Karen; Effective Business Communication, 7th ed.
Cengage learning.2010.
5. Kumar Sanjay, Pushpa Lata; Communication Skills; Oxford University Press,2nd ed. 2011.
6. Magan Sangeeta; Business Communication:2nd ed., International Book House Pvt. Ltd.2013
7. Mukhrjee Hory Shankar; Business Communication, Connecting at Work,Oxford University Press.2012.
8. Penrose, Rasberry, Myers; Business Communication for Managers: An Advanced Approach; 5th India
ed.; Thompson Learning, South-Western. 2005.
9. Penrose Rasberry, Myres; Advanced Business Communication,4thed.,South West College Publishers,
2001.
10. Ray, Reuben; Communication Today – Understanding Creative Skills, Himalaya Publishing House,
2001.
11. Robinson, David; Business Etiquette,2nd ed.,Paperback, 2012.
12. Rogets Thesaurus of English Words and Phrases, Penguin Reference; by George Davidson
(Editor),Paperback 2004.
13. Sinha, K. K.; Business Communication, Galgotia Publishers, 2nd ed. 2003.
14. Williams Karen, “Buddy” Krizan AC, Logan Joyce, Merrier Patricia; Communicating in Business 8th
ed., Cengage learning.2010.
15. Wren & Martin; New Ed. ; High School; English Grammar & Composition Revised by N.D.V.
Prasada Rao; S. Chand.
11
Course
Title/Code
PROFESSIONAL DEVELOPMENT PROGRAM I / CDS-
Course Type: UC
Course Nature: Soft
L-T-P-O
Structure
2-0-0-0
Prerequisites Nil
Course
Objectives
1. 1 To develop effective presentation skills.
2. To become self-aware individuals by assessing one’s own strengths, weaknesses,
opportunities and threats.
3. To enable students to create broad career plans, evaluate the employment market, identify
the industries they are interested in, Identify the companies they would like to work with,
and identify the departments in a company they would like to work in.
4. To understand nuances of team work.
5. To understand how cultures affects communication and identify essentials of effective
cross cultural communication.
6. To appreciate importance of creativity in problem solving.
SECTION A
Parts of Speech, Tense, Active and Passive Voice, Sentence, Words often confused, Identifying & Analyzing Grammatical Errors in sentences related to pronoun, Article, Verb, Preposition
SECTION B Introduction to Business Communication: Basic forms of communication, Process of communication, Principles of
effective Business Communication, 7 Cs.; Media of Communication: Types of communication: Barriers of
communication (Practical exercise in communication);Introduction to Business Communication: Basic forms of communicating; Communication models and processes; Effective communication; Theories of Communication.; Self-
Development and Communication: Development of positive personal attitudes
SECTION C Corporate Communication: Formal and informal communication networks; Grapevine; Miscommunication (Barriers);
Improving communication. ; Practices in business communication; Group discussions; Mock interviews; Seminars;
Effective listening exercises; Individual and group presentations and reports writing, Principles of Effective Communication. ; Business manners, Body language gestures, Etiquette of the written word, Etiquette of the telephone,
handling business meetings. Case Studies
SECTION D Business letter writing: Need, Functions and Kinds, Layout of letter writing. Types of letter writing: Persuasive letters,
Request letters, Sales letters, Complaints and Adjustments; Departmental Communication: Meaning, Need and types:
Interview letters, Promotion Letters, Resignation letters, Newsletters, Circulars, Agenda, Notice, Office memorandums, Office orders, Press release, Report writing; Technology Enabled Communication: E-mail etiquettes and writing.
1
MANAV RACHNA UNIVERSITY
DEPARTMENT OF MANAGEMENT AND COMMERCE
SYLLABUS- BBA- Finance & Accounts (FAA)
SEMESTER-II
SUBJE
CT
CODES
SUBJECT NAME
**OFFERI
NG
DEPART
MENT
*COUR
SE
NATU
RE
(Hard/S
oft/
Worksh
op/
NTCC)
COUR
SE
TYPE
(Core/
Electiv
e/
Univer
sity
Compu
lsory)
L T P O
NO. OF
CONT
ACT
HOUR
S PER
WEEK
NO. OF
CREDIT
S
MCH-
111
MARKETING
MANAGEMENT DMC HARD CORE 4 0 0 0 4 4
MCH-
112
MACRO ECONOMICS DMC HARD CORE 4 0 0 0 4 4
MCH-
104
HUMAN RESOURCE
MANAGEMENT
DMC HARD CORE 4 0 0 0 4 4
MCH-
114
FINANCIAL
MANAGEMENT
DMC HARD CORE 4 0 0 0 4 4
MCH-
115
RESEARCH
METHODOLOGY
DMC HARD CORE 4 0 0 0 4 4
MCH-
223
ADVANCED EXCEL DMC HARD CORE 2 0 2 0 6 4
MCH-
117
BUSINESS
COMMUNICATION
SKILLS- II
DMC
HARD CORE 4 0 0 0 4 4
MCH-
119
COST AND
MANAGEMENT
ACCOUNTING
DMC
HARD CORE 4 0 0 0 4 4
CDS -
103
PROFESSIONAL
DEVELOPMENT
PROGRAMME II
CDC
NTCC UC 1 1 0 0 2 0
TOTAL (L-T-P-O/CONTACT HOURS/CREDITS) 31 1 2 0 36 32
2
Course
Title/Code
MACRO ECONOMICS/MCH112
Course Type: Core
Course Nature: Hard
L-T-P-O
Structure
4-0-0-0
Prerequisites Nil
Course
Objectives
The Macroeconomics course is designed to provide students with a unified frame work that
can be used to analyze macroeconomic issues such as national income concepts, Money
Supply, Inflation, National Income determination, International aspects of Macroeconomics
and macroeconomic policies.
SECTION A
Macroeconomics: meaning, nature and scope, the circular flow Models of the Economy, National Income:
Concepts, measurements, difficulties and importance.
SECTION B
Money – Its functions and Role, Quantity theory of Money, Keynesian view about money and price; Inflation –
Meaning, Measures and Effects; Theories of Inflation
SECTION C
Theory of Income and Employment – The classical theory of Output and Employment, Keynesian Theory of
Income and Employment, Four sector model of income determination in an open Economy
SECTION D
Balance of Payments: Meaning and Assessment, Disequilibrium and Adjustments, Macroeconomic Policy:
Meaning, Objectives and Formulation, Monetary Policy and Fiscal Policy
References:
1 Errol D'Souza, Macro Economics, 2/e, Pearson Education, 2012.
2 Aggarwal, Macroeconomics Theory and Policy, Pearson Education.1,e, paperback, 2010
3 Samuelson, Nordhaus, Chaudhri, Macroeconomics, Tata McGraw Hill, 19/e, 19th edition, 2010
4 D. N Dwivedi, Macro Economics, McGraw Hill Education, 4th edition, 2015
5 Mishra and Puri, Modern Macro-Economic Theory, Himalaya Publishing House. 17th ed, 2017
3
Course Title/Code RESEARCH METHODOLOGY /MCH -115
Course Type: Core (Departmental)
Course Nature: Hard
L-T-P-O Structure 4-0-0-0
Prerequisites Nil
Course Objectives 1. This course will provide a comprehensive introduction to the subject of Business research,
and discuss some key concepts, process and techniques, and their applications.
2. After completion of this course, students will gain an appreciation for some of the breadth and depth of this subject and its significance for a business enterprise.
SECTION-A
Basic Concepts of Research: Business research; its concept, nature, scope, need and managerial value of
business research; Research: Its objectives and types. Definitions: concepts, constructs, variables,
Formulation of Research Problem; Steps of research & Research ethics. Research Design: Types of Research
Design; Factors Affecting Research Design. Literature Review.
. SECTION-B
Sampling Methods and Techniques: Basic Concepts, Characteristics of a good sample, Sampling Frame,
Sampling errors, Non Sampling errors, Types of sampling: Probability Sample, Non Probability sampling.
Measurement of Data: Concept of Measurement: what is measured, Problems in measurement in management
research - Validity and Reliability. Levels of measurement - Nominal, Ordinal, Interval, Ratio scales. Attitude
Scaling Techniques: Rating Scales and Ranking Scales – Paired Comparison & Forced Ranking - Concept and
Application. Types of Data - Primary Data, secondary data; data Collection - Questionnaire Method:
Questionnaire Construction - Personal Interviews, Telephonic survey interviewing, and observational methods;
editing, coding, content analysis
SECTION-C
Hypothesis Formulation:An overview of non-parametric tests (Wilcoxon Matched – pairs signed – rank test,
Mann – Whitney test, Kruskal – Wallis H-test),Introduction to Multivariate Analysis: Factor Analysis;
Discriminant Analysis; Cluster Analysis; Dimensional Analysis; Conjoint Analysis.
SECTION-D
Presentation of Results: Report writing: Purpose of a Report; Essentials of a Good Report; Format of a Report;
Types of Report Presentation, procedure of preparation of reference and bibliography (APA model)
References:
1. WG Zikmund, BJ Babin, JC Carr, M Griffin., Business Research Methods, 8th ed, Thomson Learning,
Bombay House, 2013.
2. T N Srivastava, Shailaja Rego, Business Research Methods,2nd ed, Tata McGraw- Hill Companies,
2008
3. Naresh K. Malhotra, David F. Birks, Daniel Nunan, Marketing Research: An Applied Approach, 5th ed,
Pearson Education, New Delhi, 2017.
4. Deepak Chawla,Neena Sondhi, Research Methodology, Vikas Publications, 2011
5. Prahlad Mishra, Business Research Methods: 1st ed, Oxford India, 2015
4
Course
Title/Code
ADVANCED EXCEL / MCH-223
Course Type: Core
Course Nature: Hard
L-T-P-OStructure 2-0-2-0
Course
Objectives
At the end of this course, students will be able to understand the basic and advanced
functions in Excel for business activities.
SECTION-A
Introduction to Excel: Excel Introduction, Understanding Workbooks and Worksheets, Introducing the
Ribbon, Using Shortcut Menus, Working with Dialog Boxes, Using the Task Pane, Creating Excel
Worksheet,Entering and Editing Worksheet Data, Essential Worksheet Operations.
SECTION-B
Advanced Excel : Working with Cells and Ranges, Introducing Tables, Worksheet Formatting, Using Custom
Number Formats, Understanding Excel Files, Using and Creating Templates, Printing Your Work, Working
with Dates and Times, Introducing Formulas and Functions, Creating Formulas That Count and Sum, Creating
Formulas That Look Up Values
.
SECTION-C
Creating Formulas for Financial Applications, Introducing Array Formulas, Visualizing Data Using Conditional
Formatting, Using Data Validation, Creating Charts and Graphics 04 Understanding How Excel Handles
Charts, Understanding Chart Types, Understanding Chart Elements, Modifying the Chart Area, Modifying
the Plot Area, Working with Chart Titles, Working with a Legend
SECTION-D
Working with Gridlines, Working with Data Series, Creating Chart Templates, Analyzing Data with Excel 04
Introducing Pivot Tables, Analyzing Data with Pivot Tables, Understanding Slicers and Slicer properties
References:
1. John Walkenbach, Excel 2013 Bible, Wiley, PAP/CDR edition, 2013
2. John Walkenbach, Excel 2013 Power Programming with VBA (Mr. Spreadsheet's Bookshelf) Wiley;
PAP/CDR edition, 2013
5
Excel LAB
SECTION A
Introduction to Excel : Excel Introduction Basic formulae: Entering and editing data, Creating and copying
formulae, Creating functions easily Formatting: Inserting/deleting rows/columns, Changing fonts, Colors and
borders, Merging and aligning cells Printing: Page break preview, Using page layout view, Headers and
footers, Freezing print titles Charts: Selecting data, Quick ways to create charts, Formatting your chart Basic
tables: Table styles, Using calculated columns, Header rows and total rows Case Exercises/ Practical
Assignments/Activities
SECTION B
Advanced Excel : Sorting and filtering lists/tables of data, custom sort Number formatting: Creating custom
formats, The four parts of a format, Scaling numbers Dates and times: How dates and times are stored, Useful
date/time functions, Formatting dates and times , Conditional formatting: Creating/using cell rules, Data bars
and colour sets, Styles and themes, How themes work, Using the default styles, Creating custom styles
Validation and protection: Setting cell validation, Protecting cells/worksheets, Grouping and outlining, Cell
comments Range names and absolute references: Absolute references ($ symbol), Fixing only the
row/column, Creating range names, Labelling ranges automatically, Case Exercises/ Practical
Assignments/Activities
SECTION C
Advanced Excel: Excel Functions: Introduction to Mathematical Functions, Introduction to Text Functions,
Introduction to Logical & Reference Functions, Introduction to Date & Time Functions, Introduction to
Financial Functions, Introduction to Information Functions IF and LOOKUP functions: The conditional (IF)
function, Nested Ifs, Lookup functions Case Exercises/ Practical Assignments/Activities
SECTION D
Tables and Charts : Advanced Tables, Using calculated columns, Removing duplicates, Advanced filter Pivot
tables: Creating pivot tables, Swapping rows, columns and pages, Grouping fields Slicers, Pivot table slicers,
Changing slicer properties Advanced charts, Creating chart templates, Combination charts, Picture charts,
Custom chart types, Case Exercises/ Practical Assignments/Activities
References:
1. John Walkenbach, Excel 2013 Bible, Wiley, PAP/CDR edition, 2013
2. John Walkenbach, Excel 2013 Power Programming with VBA (Mr. Spreadsheet's Bookshelf) Wiley;
PAP/CDR edition, 2013
6
Course Title/Code HUMAN RESOURCE MANAGEMENT /MCH-104
Course Type: Core
Course Nature: Hard
L-T-P-O Structure 4-0-0-0
Prerequisites Nil
Course Objectives The objective of the course is to familiarize students with the different aspects of
managing Human Resources in the organization through the phases of acquisition,
development and retention.
SECTION A
Introduction: Concept, nature, scope, objectives and importance of HRM; Evolution of HRM; Environment of
HRM; Personnel Management v/s HRM. Acquisition of Human Resources: HR Planning; Job analysis – job
description and job specification; recruitment – sources and process; selection process – tests and interviews;
placement and induction. Job changes – transfers, promotions/demotions, separations
SECTION B
Training and Development: Concept and importance of training; types of training; methods of training; design
of training program; evaluation of training effectiveness; executive development – process and techniques;
career planning and development
SECTION C
Performance Appraisal: Performance appraisal – concept and objectives; traditional and modern methods,
limitations of performance appraisal methods.
SECTION D
Compensation and Maintenance: Compensation: job evaluation – concept, process and significance;
components of employee remuneration – base and supplementary; maintenance: overview of employee welfare,
health and safety, social security.
References:
1. Chhabra, T. N; Human Resource Management, 4th ed, Dhanpati Rai and Co. Pvt. Ltd New Delhi 2003.
2. Dr. Gupta, C. B.; Human Resource Management, 11th revised ed, Sultan Chand and Sons, New Delhi, 2008.
3. Khanka S S, Human Resource Management (Text and Cases), S. Chand & Company Ltd, 2013
4. Flippo, Edwin B. ,Personnel Management, (McGraw-Hill International Editions: Management Series, 1984.
5. Rao, V S P, Human Resource Management, Text and Cases, Excel Books, 2004.
6. Aswathappa, K.; Human Resource and Personnel Management (Text and Cases), Tata McGraw Hill Publishing
Company, New Delhi, 2003
7. Dessler, Gary. Human Resource Management, 15th ed, Prentice Hall, 2013
8. D’Cenzo,David A & Stephen P.Robbin, Personnel Human Resource Management, 7th ed, Prentice Hall of India,
200
7
Course Title/Code MARKETING MANAGEMENT /MCH-111
Course Type: Core
Course Nature: Hard
L-T-P-O Structure 4-0-0-0
Prerequisites Nil
Course Objectives The objective of this paper is to identify and develop knowledge and skills in application
of the fundamental terms and concepts that are commonly used in marketing. The course
ails to develop competence in market analysis, and decision making relevant to
marketing management required for effective marketing practice. This course attempts to
develop relationship between marketing and other management functions
SECTION A
An Overview: Introduction, Definition of Market, Types of Markets, Meaning and Definition of Marketing,
Origin of Marketing, Scope of Marketing, Importance of Marketing, Functions of Marketing, Difference
between Marketing and Selling; Marketing Concepts: Introduction, Exchange concept, Production concept,
Product concept, Sales/selling concept, Modern marketing concept, Societal marketing concept, Impact of
marketing concepts and its applicability; Marketing Environment: Introduction, Need and Importance of
Environmental Analysis, Methods of Analysis – SWOT, PEST, Internal Environment of the Organization,
External Environment; Consumer Behaviour: Introduction, Important definitions, Evolution of the study of
consumer behavior, Determinants of consumer behavior, Types of buying decisions, Stages of the buying
process, Importance of consumer behaviour study
SECTION B
Marketing Planning and Strategies: Introduction, Management Processes in Marketing, Types of Marketing
Plan, Competitive Marketing Strategies, Interactions between Marketing Mix and Marketing Environment ,
Control Mechanisms in Marketing; Market Segmentation: Introduction, Definition of market segmentation,
Need for market segmentation, Criteria for effective segmentation, Bases for market segmentation, Benefits of
market segmentation; Product Related Decisions: Introduction, Features of a Product and its Classifications,
Product Plan and New Product Development, Product Mix and its Elements, Decisions related to Product Mix,
Product Life Cycle
SECTION C
Introduction to branding: introduction, definition of a brand, development of a brand, types of brands,
importance of brands and branding, merits and demerits of branding, brand equity – definition and benefits;.
Pricing decisions: introduction, price and its determinants, objectives of pricing decisions, factors affecting
pricing decisions, pricing policies and strategies, pricing methods; distribution strategy: introduction, meaning,
need for and importance of distribution channel, factors influencing channel decisions, types of channels, direct
channel, indirect channel, functions of channel members
8
SECTION D
Promotion Mix: Introduction, Promotion mix and its components, Advertising, Sales Promotion,Personal
selling, Direct marketing, Public Relations and publicity, Online marketing, Developing an integrated
promotion mix;. Promotion Mix Decisions: Introduction: Advertising decisions, Sales promotion decisions,
Personal selling decisions, Public Relations and Publicity decisions; Services Marketing: Introduction,
Definition of services, Characteristics of services , Distinction between goods and services, Marketing mix for
services, Types of services, Strategies for Services Marketing; Recent Trends in Marketing : Introduction, E-
commerce, E-marketing, E-Retailing, Relationship marketing, Mobile marketing, Green marketing
References:
1. Philip Kotler and Kevin Lane Keller Marketing Management, Global Edition , 15 ed, Person, 2015
2. Michael J. EtzelBruce J. WalkerWilliam J. Stanton ,Ajay Pandit,Marketing, 14th ed, McGraw Hill
Education, 2010
3. Lamb, W., Hair, J., McDaniel, C. (1998), Marketing, (4th edn), South-Western College Publishing,
Cincinatti.
4. Gary Armstrong and Philip Kotler, Marketing: An Introduction, Pearson, 2017.
5. Kumar, Ramesh; “Application Exercises in Management,”Vikas Publishing House, 2004.
9
Course Title/Code FINANCIAL MANAGEMENT/MCH-114
Course Type: Core (Departmental)
Course Nature: Hard
L-T-P-O Structure 4-0-0-0
Prerequisites Nil
Course Objectives Every decision that a firm makes has a finance component to it. Thus, finance includes
all of a firm’s decision that has financial implications. It broadly includes Investment
Decisions, Financing Decisions & Management of Current Assets Decisions. These
decisions, of course, have the implications on the firms’ market/share value.
As a finance manager, one has to take the above decisions. The objective of this course
is to provide a conceptual framework necessary to understand financial issues and the
techniques to manage them efficiently and effectively. One may choose a career in
manufacturing sector, non-governmental or services sector, investment banks,
management consultancy etc, the learning of the art of finance is a must.
SECTION A
Overview, Time Value of Money; Overview of financial management – Introduction to finance, Cost of Capital
: Cost of debt, equity, preference shares, determining the proportions, weighted average cost of capital,
determining the optimal capital budget, Case Analysis
SECTION B
Capital budgeting process, Project classification, Investment criteria, Net present value, Benefit cost, ratio,
Internal rate of return, Payback period, Discounted payback period, Accounting rate of return, Case Analysis
SECTION C
Working capital Management: Inventory management; Cash management, Credit management
SECTION D
Capital Structure and Dividend Policy, Leverages: Operating, Financial, Combined, Capital structure:
Traditional position, Net income approach, Net operating income approach, , Modigliani and Miller position,
ROI-ROE Analysis, EBIT-EPS analysis, Dividend Policy: Traditional Position, Walter Model, Gordon Model,
MM Position, Determinants of Dividend Policy
References:
1. Chandra, Prasanna, “Fundamentals of Financial Management”, 6e, McGraw Hill Pvt. Ltd, 2017
2. Ross, Stephen A; Westerfield, Randolph W.; Jordan, Bradford D, “Essentials of Corporate Finance”, SIE, 11th ed,
McGraw Hill Education, 2016 3. Pandey, I M, “Essentials of Financial Management,” 4e, Vikas Publishing House, 2015
10
Course Title/Code BUSINESS COMMUNICATION II /MCH-117
Course Type: Core
Course Nature: Hard
L-T-P-O Structure 4-0-0-0
Course Objectives 1. To develop the skills of the professional undergraduate students for proper self-expression,
social communication, spoken English, correct pronunciation, voice modulation and business
etiquettes.
2.The students will improve their personality, communication skills and enhance their self-
confidence
SECTION-A
Meaning; Nature; Key functions of leadership styles; Responsibilities of a Leader; Qualities of a Good
Leader;Role of Communication in Delegating Responsibilities; Setting aside personal desires;Importance of
Communication in Building Teams ; Leadership in Groups/Teams, Organizations, & the Public Sphere;
Cultural Differences in Leadership;Leadership Communication & Ethics; Leadership Development; Creativity
and Communication: Importance of Public Speaking and on Special Occasions; Qualities of a Good Speaker;
Importance of Body Language; Using Humour and Wit; Structure of a Good Speech; Speaker’s Credibility;
Tips for Building Credibility; Grammar and Vocabulary: One- Word Substitution, Question Tags
SECTION-B
Theatre and Communication
Public Communication: Orality and performance (speech, visual effects and body language – observation &
enactment), Communication as Self-Expression: Writing a Script; Devising a Message; Performing a Scene;
Creating Scenes from day to day life such as: Students going to school, Customer visiting a mall/mart or buying
a product from the shop, etc.,Body Language: Revelation of Inner Self;Communication and Self Confidence;
advantages of Self Confidence; Reason of lacking Self Confidence; Negative;Shades of not being Self
Confident; Myths about Self Confidence; Tips to develop Self Confidence; Creativity and Communication:
Paper Reading (compeering/ anchoring: Voice Modulation, Articulation etc.) ;Grammar and Vocabulary:
Idioms and Phrases, Foreign Words
SECTION-C
Personality development: A must for communication and career growth, Personality: Meaning; Definition;
Theories; Stages of Personality Development; Big five Personality dimensions; Major Determinants of
Personality; Heredity Potentials; Environmental Influences; Relative Influences of Heredity and Environment,
Nervousness: An Indispensable trait; Combating Nervousness; Understanding Self and Others; Self- concept;
Perception; Communication and Self disclosure; Effective Disclosure; Openness
Communication and giving feedback; Creativity and Communication: Business Talk, Characteristics of Good
Business Speaker; Importance of gestures; Practicing the Art of Business Communication; Meeting, Playing
role of effective team members in a meeting (task roles, personal roles, problem roles) , Grammar and
Vocabulary: Reported Speech, Phrasal Verbs
11
SECTION-D
Levels of Communication (interpersonal, intrapersonal, group, public); Communication as a Change Agent
(silence, satire, artifice)
Determinants in Impacting Communication; Social, Political, Cultural; Semiotics and Communication; Ideology
and Communication
Impact of Encoding and Decoding in Communication (noise, codes, culture, technology);Communication and
Gratification: Four Models: Publicity Model; Ritual Model; Convergence Model; Reception Model;Creativity
and Communication: Situation Writing and Situational Dialogues, Defining an Object (pictorial description),
Expansion of Proverbs and Ideas; Grammar and Vocabulary: Synonyms, Antonyms, Reading Comprehension,
Jumbled Sentences, Modifiers
Lab Exercises
Exercises related to Grammar
Exercises related to Creativity and Writing
Mock Interviews
Extempore
Group Discussion
Debate
Role Plays (Meeting)
Final production of a one act play/ scene
Introduction to Articulation Skills (Conversation: Telephonic and Face-to-Face)
Listening to Understand (Hearing vs. Listening)
Listening for Inter-personal Effectiveness
Techniques & Levels of Reading Comprehension
References:
1. Amodio, Mark C. Writing the Oral Tradition: Oral Poetics and Literate Culture in Medieval England; 1st ed.,ND University
of Notre DamePress, 2004.
2. Barun K. Mitra, Personality Development and Soft Skills, 2 nd ed., Oxford University Press, 2011.
3. Beardsley, M. C., "Aspects of Orality: A Short Commentary", New Literary History 8,3 Spring 1977.
4. Bel, B. et al., Media and Mediation, 1st ed., Sage, New Delhi. 2005.
5. Bernet, John R, Mass Communication, An Introduction, Prentice Hall. 1989.
6. ConarNira, Communication Skills for Professionals, 2nd ed., PHI Pvt. Ltd.
7. Fiske,John, Introduction to Communication Studies, 2nd ed. Routledge. 1990.
8. Guffey Mary Ellen, Business Communication: Process and Product, 5thed, South-Western,Thomson Publishing, 2005.
9. Hurlock, B Elizabeth; Personality Development, 1st ed., Tata McGraw Hill. 1976.
10. McQuail, Dennis, Mass Communication Theory, 4th ed., London, Sage. 2000.
11. Pareek Udai; Understanding Organizational Behaviour, 2nd ed., OxfordUniversity Press; 3 ed. 2011.
12. Penrose and Rasberry, Business Communication for Managers: An advanced approach, 5ed., Cengage Learning, 2007.
13. Pushpa Lata, Kumar Sanjay, Communicate or Collapse: A Handbook of Effective Public Speaking, Group Discussions and
Interviews, 1 st ed., PHI Pvt. Ltd. 2007
14. Rogets Thesaurus of English Words and Phrases, Penguin Reference; by George Davidson (Editor), Paperback 2004.
15. Schechter Joel Popular Theatre: A Sourcebook, Routledge, 2013.
16. Viswanathan Rajeesh, Business Communication, Himalaya Publishing House, Mumbai, India, 2011.
17. Wren & Martin; New Ed. ; High School;English Grammar & Composition Revised by N.D.V. Prasada Rao; S. Chand,
Paperback
18. Yukl G; Leadership in Organisation: 8 th ed., Prentice- Hall. 2013
12
Course Title/Code COST & MANAGEMENTACCOUNTING /MCH-119
Course Type: Core(Departmental)
Course Nature: Hard
L-T-P-O Structure 4-0-0-0
Prerequisites Nil
Course Objectives 1. Understanding of basic concepts, analyses, uses and procedures of various cost
and management accounting techniques.
2. Obtain basic skills of analysis of financial information to be useful to
management
SECTION A
Cost and Variance Measures: Comparison of expected results (budgets) to actual outcomes; Determine
variances; Calculation and analysis of variances; Flexible budgets to analyze performance & management by
exception; Standard cost systems - Flexible Budget & Variance Analysis, and Sales Volume Variance Analysis
Responsibility Centers & Reporting Segments: Types of responsibility centers; contribution and segment
reporting; transfer pricing models; reporting of organizational segments
Performance Measures: Product Profitability Analysis; Business unit Profitability Analysis & Customer
Profitability Analysis; Return on Investment (ROI); Residual Income (RI); RI vs. ROI; Balanced Scorecard;
Performance Measures and Reporting Mechanisms
.
SECTION B
Measurement Concepts: Define and classify costs to understand how they can be used to measure performance;
Manufacturing Costs, Cost Drivers & Pre-determined Overhead Rate; Cost Flows: COGM → COGS; Types of
Costs - Actual, Normal, and Standard Costing, Fixed & Variable Costs, Absorption & Variable Costing, and
Joint Product Costing and By-Product Costing
Costing System: Job order vs. Process costing; Activity-based costing; Life-cycle costing; Operation costing,
and Backflush costing
Overhead Costs: Fixed and variable overhead expenses; Plant-wide, departmental, and ABC overhead costing;
Allocation of service department costs
Supply Chain Management: Material requirements planning; Just-in-time manufacturing; Outsourcing; Theory
of constraints; Capacity concepts; Other production management theories
Business Process Performance: Value chain analysis; Value-added concepts and quality; Process analysis;
Benchmarking; Activity-based management; Continuous improvement (Kaizen) concepts; Best practice
analysis; Cost of quality analysis.
SECTION C
Basic Financial Statement Analysis: Common-size financial statements; Trend analysis and review the growth
rates of the various elements of the financial statement; Statement of cash flows
13
Financial Performance Metrics: Financial Ratios; Working capital analysis - Liquidity/solvency ratios and
Capital structure analysis
Profitability Analysis: Earnings per Share; Sustainable Equity Growth; Return on Capital Investment; Revenue
Analysis; Income measurement Analysis and Limitations of Ratio Analysis
Special Issues: Differences in accounting measurement; Economic complexities - inflation and foreign currency
transactions; Economic profit and accounting profits; Earnings quality; Effects of changing prices and inflation;
Fair value standards; Accounting for foreign currency and Differences in financial results: IFRS vs. GAAP
SECTION D
Cost/Volume Profit Analysis: Fixed & Variable Costs; CVP Analysis (Break-even Analysis); Income Taxes
and CVP Analysis; Sensitivity Analysis and CVP and Analysis of multiple products
Marginal Analysis: Special Orders and Pricing; Make vs. Buy; Sell or Process further; Add or drop a segment;
Income Taxes and Marginal Analysis
Pricing: Setting Prices; Market-based Pricing; Cost-based Pricing & Target pricing; Laws of demand and
demand curve; Law of supply and supply curve; Market equilibrium and Price elasticity of demand
References:
1. Varun Jain, CPA, CMA and Dwijavanti Varatharajan, CPA , Financial Reporting, Planning,
Performance and Control (Class Notes to Wiley CMA excel Learning System) – 2017 Edition;
2. Varun Jain, CPA, CMA and Dwijavanti Varatharajan, CPA , Financial Decision Making (Class Notes to
Wiley CMA excel Learning System) – 2017 Edition;
3. Financial Reporting, Planning, Performance and Control – 2017 Edition; Wiley CMA excel A System
Exam Review, Part 1, John Wiley & Sons, Inc.
4. Financial Decision Making – 2017 Edition; Wiley CMA excel Learning System Exam Review, Part 2,
John Wiley & Sons, Inc.
5. Steven M.Bragg , Cost Accounting Fundamentals: Essential concepts and examples, fifth edition; 2016
6. M.N. Arora, Methods & Techniques of Cost Accounting , 3rd Ed, Himalaya Publishing House, 2011
7. S.P. Jain and K L Narang, Cost Accounting – Principles and Practices, 21st Revised Edition; Kalyani
Publishers, 2014
14
MANAV RACHNA UNIVERSITY
DEPARTMENT OF MANAGEMENT AND COMMERCE
SYLLABUS- BBA- Finance & Accounts (FAA)
SUMMER PROJECT
SUBJE
CT
CODES
SUBJECT NAME
**OFFERI
NG
DEPART
MENT
*COUR
SE
NATU
RE
(Hard/S
oft/
Worksh
op/
NTCC)
COURS
E TYPE
(Core/Ele
ctive/
Universit
y
Compuls
ory)
L T P O
NO. OF
CONT
ACT
HOUR
S PER
WEEK
NO. OF
CREDIT
S
Summer Project DMC Soft CORE 0 0 0 4
4
0 0 0 4
4
.
15
MANAV RACHNA UNIVERSITY
DEPARTMENT OF MANAGEMENT AND COMMERCE
SYLLABUS- BBA- Finance & Accounts (FAA)
SEMESTER-III
SUBJ
ECT
CODE
S
SUBJECT NAME
**OFFERI
NG
DEPARTM
ENT
*COUR
SE
NATUR
E
(Hard/S
oft/
Worksh
op/
NTCC)
COURS
E TYPE
(Core/E
lective/
Univers
ity
Compul
sory)
L T P O
NO. OF
CONT
ACT
HOUR
S PER
WEEK
NO. OF
CREDIT
S
MCH-
227
FINANCIAL
REPORTING,
PLANNING AND
CONTROL
DMC HARD CORE 4 0 0 0 4 4
MCH-
228
INVESTMENT
ANALYSIS AND
PORTFOLIO
MANAGEMENT
DMC HARD CORE 4 0 0 0 4 4
MCH-
222
BUSINESS LAW DMC HARD CORE 4 0 0 0 4 4
MCH-
116
MANAGEMENT
INFORMATION
SYSTEMS
DMC HARD CORE 2 0 2 0 6 4
MCH-
224
CONSUMER
BEHAVIOUR DMC HARD CORE 4 0 0 0 4 4
MCH-
225
OPERATIONS
MANAGEMENT DMC HARD CORE 4 0 0 0 4 4
FLS-
209,
210,
211
FOREIGN
LANGUAGE MRCFL NTCC
Universi
ty
Compul
sory
1 1 0 0 2 0
CDS -
103
PROFESSIONAL
DEVELOPMENT
PROGRAMME III
CDC
SOFT
1 1 0 0 2 0
CHH-
135
ENVIRONMENTAL
STUDIES
FoA HARD UGC 2 0 0 2
MCH-
219
INDUSTRY
PROJECT DMC SOFT CORE 0 0 0 4 4 4
26 2 2 6 34 32
16
Course Title/Code FINANCIAL REPORTING, PLANNING & CONTROL /MCH-227
Course Type: Core (Departmental)
Course Nature: Hard
L-T-P-O Structure 4-0-0-0
Course Objectives 1. Cover the 4 basic financial statements as well as recognition, measurement,
valuation and disclosure concepts.
2. Cover basic budgeting and forecasting techniques that provide information to a
company to execute and pursue its short-term and long-term goals
3. Understand the basis for internal audit activities and the means of ensuring the
security and reliability of information on which the company basis its decisions
SECTION-A
Financial Statements: Primary objectives of general purpose financial reporting; Income Statement (Statement
of Earnings & Comprehensive Income); Balance Sheet; Statement of Cash Flows; Statement of Changes in
Stockholders’ Equity; Notes to F/S
Recognition, measurement, valuation, and disclosure (CMA101)
Recognition, Measurement, Valuation, and Disclosure: Accounts Receivable; Inventory; Tangible Fixed Assets;
Intangible Fixed Assets and US GAAP vs. IFRS
SECTION-B
Strategic Planning: Strategy and Strategic Planning; External Factors in Strategic Planning; Internal Factors in
Strategic Planning; SWOT Analysis; Long-term Vision, Mission, Goals, and Objectives; Alignment of tactics
with long-term strategic goals; Characteristics of successful strategic/tactical planning; Contingency Planning;
Other Planning tools and techniques
Budgeting Concepts: Budgeting concepts and terminology; Operations and performance goals; Characteristics
of a successful budget process; Resource allocation
Forecasting Techniques: Regression analysis; Time series analysis; Smoothing; Learning curve analysis;
Expected value; Sensitivity analysis
SECTION-C
Budgeting Methodologies: Activity-based budgeting; Zero-based budgeting; Continuous (rolling) budgeting;
Project budgeting and Flexible budgeting.
Annual Profit Plan and Supporting Schedules: Master budget concepts; Operating budget and Financial
budgets
Top Level Planning & Analysis: Pro Forma Financial Statements; Use of financial projections in preparing
financial statements; Assess anticipated performance using Pro Forma Financial Statements Financial
Reporting, Planning & Control
17
SECTION-D
Governance, Risk, and Compliance: Risk -Design controls to address risks and Internal control structure;
Management philosophy and control procedures
Internal Auditing: Responsibility and authority of the internal audit function; Types of audits conducted by
internal auditors
Systems Controls and Security Measures: Information systems controls; Network; hardware and facility
controls; Backup and disaster recovery controls; Accounting controls and Flowcharting to assess controls
References:
1. Varun Jain, CPA, CMA and Dwijavanti Varatharajan, CPA , Financial Reporting, Planning,
Performance and Control (Class Notes to Wiley CMA excel Learning System) – 2017 Edition;
2. Varun Jain, CPA, CMA and Dwijavanti Varatharajan, CPA , Financial Decision Making (Class Notes to
Wiley CMA excel Learning System) – 2017 Edition;
3. Financial Reporting, Planning, Performance and Control – 2017 Edition; Wiley CMA excel A System
Exam Review, Part 1, John Wiley & Sons, Inc.
4. Financial Decision Making – 2017 Edition; Wiley CMA excel Learning System Exam Review, Part 2,
John Wiley & Sons, Inc.
5. Steven M.Bragg , Cost Accounting Fundamentals: Essential concepts and examples, fifth edition; 2016
6. M.N. Arora, Methods & Techniques of Cost Accounting , 3rd Ed, Himalaya Publishing House, 2011
7. S.P. Jain and K L Narang, Cost Accounting – Principles and Practices, 21st Revised Edition; Kalyani
Publishers, 2014
18
Course Title/Code INVESTMENT ANALYSIS & PORTFOLIO MANAGEMENT/MCH-224
Course Type: Core
Course Nature: Hard
L-T-P-O Structure 4-0-0-0
Course Objectives This course aims at providing a clear understanding of the changing domestic and
global investment scenario in general and Indian capital market in particular. Important
theories, techniques, regulations and certain advancements in theory of investment will
be covered with an aim of helping the participants make sound investment decisions
both in the context of individual security and portfolio investment. It is meant to
provide an unbiased forum for the presentation of critical thinking on advanced
financial topics while supplying the tools and empirical evidence to participants to
make their own judgments independently
SECTION A
A quick review of basic concepts; Overview of Investments: Investment objectives; Investment Environment;
Investment Process; Common Errors in Investment Management; Introduction of Primary Markets and
interrelationship with secondary markets; Investment Alternatives, Risk and Return in the Context of Portfolio,
Capital Asset Pricing Model
SECTION B
Valuation of Securities: Valuation of Fixed Income Securities, Valuation of Common Stock
SECTION C
Markowitz’s Risk-Return Optimization; Optimal Portfolio; Efficient Market Hypothesis; Overview of
Fundamental & Technical Analysis
SECTION D
Managed Portfolios and Performance Evaluation: Sharpe’s, Treynor’s, Jensen’s and Fama’s Performance Measures; Portfolio Revision: Portfolio Re-balancing and Upgrading
References:
1. Chandra, Prasanna, ”Investment Analysis & Portfolio Management”, 3e. Tata McGraw-Hill Education
Pvt. Ltd, 2012
2. Fischer D E; Jordan R J, “Security Analysis and Portfolio Management”, 6e, Prentice Hall, 2008.
3. Fuller R J & Farrel J, “Modern Investments and Security Analysis, ”McGraw Hill, 1987
19
Course Title/Code BUSINESS LAW/MCH-222
Course Type: Core (Departmental)
Course Nature: Hard
L-T-P-O Structure 4-0-0-0
Course Objectives To acquaint the student with a basic and elementary knowledge of the subject.
SECTION A
Indian Contract Act, 1872 (Fundamental Knowledge) Essentials of valid contract, discharge of contract,
remedies for breach of contract.
SECTION B
Contracts of Indemnity, Guarantee, Bailment, Pledge and Agency
SECTION C
Sale of Goods Act 1930 Meaning of Sale and Goods, Conditions and Warranties, Transfer of Property, Rights
of an unpaid seller.
The Negotiable Instruments Act 1881 – Essentials of Negotiable instruments, Kinds of N.I. Holder and Holder
in Due Course, Negotiation by endorsements, crossing of a cheque and Dishonor of a cheque.
SECTION D
The Companies Act 1956 (Basic elementary knowledge) essential characteristics of a company, types of
companies, memorandum and articles of association prospectus, shares – kinds, allotment and transfer,
debentures, essential conditions for a valid meeting, kinds of meetings and resolutions.
Directors, Managing Directors, their appointment, qualifications, powers and limits on their remuneration,
prevention of oppression and mismanagement
References:
1. M.C. Kuchhal & Vivek Kuchhal, Business Law, 6th ed, Vikas Publishing House, New Delhi, 2013
2. Bagrial, Ashok; Company Law, 12th ed, Vikas Publishing House, 2012
3. Kapoor, N. D., “Elements of Mercantile Law”, Sultan Chand & Sons, New Delhi,2003
4. Kapoor, N. D.; Elements of Company Law, Sultan Chand & Sons, New Delhi, 2003.
5. Sen and Mitra; Commercial Law including co. law, 23rd ed, World Press Calcutta ,2002.
6. Jhabvala, N.H.; Law of Contracts, C. Jamnadas & Co. Mumbai., 2017
7. Jhabvala, N.H.; Consumer Protection Act, C. Jamnadas & Co. Mumbai., 2017
8. Dr. Singh, Avtar; Company Law,17th ed, Eastern Book Co. Lucknow, Bharat Law House, Delhi, 2018
9. Maheshwari, S.N. and S.K. Maheshwari; A Manual of Business Law, 2nd Edition, Himalaya Publishing
House, 2015.
20
Course Title/Code CONSUMER BEHAVIOUR /MCH-224
Course Type: Core (Departmental)
Course Nature: Hard
L-T-P-O Structure 4-0-0-0
Course Objectives Participants who master the course material will acquire knowledge about the various
disciplines contribution in understanding buyer behavior in a holistic manner. He/she will
acquaint with the advances in consumer research in deciphering buyer motivation,
behavior (pre-purchase, purchase and post purchase) and impact of social and cultural
variables on consumption decisions. The participants will get equipped with frameworks
to analyze consumer’s behavior and use them in designing marketing strategies and in
enhancing the effectiveness of marketing programs.
SECTION A Consumer Behavior: Concept, diversity of consumer behavior, Characteristics of Indian Consumers, Consumer behavior
and marketing strategies. Consumerism: Evolution of consumer society. Definition of consumerism, buyers & sellers’
rights, effects of consumerism.
SECTION B
Individual Determinants of Behavior‐Personality, perception, attitude (attitudinal models), learning, Motivation, Group
influence on consumer behavior
SECTION C
Opinion leaders, Culture, Sub‐culture, Cultural relevance to marketing decisions, Characteristics of culture, Cultural
Values, Cultural Changes, Cross cultural understandings, Family: Role & Structure, Family Life Cycle, Purchasing
decisions, changing role of families. Diffusion of innovations: the diffusion process – the adoption process - consumer
innovativeness and personality traits
SECTION D
Consumer decision making: Consumer Decision Making Process, Models of consumer decision making- Engle38 Kollatt-
Blackwell model, Howard-Sheth Model, Bettman’s Model, HCB Model. Concept of involvement & extensive problem solving - limited problem solving – routinized responsive behavior, Organizational Buying: Concept & comparison with
Consumer buying.
Post purchase behavior: Consumer satisfaction concept & Models – Expectancy Disconfirmation, Desires Congruency Model, Equity Theory, Attribution Theory, Cognitive dissonance, Consumer delight, consumer complaint behavior.
References:
1. Blackwell, Roger, Miniard, Paul & Engel, James; Consumer Behaviour;10th ed, Thomson Learning; New Delhi,
2009
2. Loudon, David J. & Dellabitta, Albert; Consumer Behaviour; 11th ed, Tata McGraw Hill Publishing Company
Ltd., New Delhi, 2014. 3. Schiffman, Leon G. & Kanuk, Leslie Lazar; Consumer Beaviour; 10th revised ed, Pearson Education; New Delhi,
2010
4. Schiffman, Leon G. and Joseph Wisenblit, Consumer Beaviour; Pearson N.Y, , 2018 5. Soloman, Michael R.; Consumer Behaviour – Buying, Having and Being, 5th ed,Pearson Education; New Delhi,
2004.
6. Assel Henry, (2005), Consumer Behaviour, Biztantra, New Delhi, 2005.. 7. Seth, J. N. & Mittal, B., Customer Behaviour-A Managerial Perspective, 2nd ed,Thomson South-Western, 2004
21
Course Title/Code OPERATIONS MANAGEMENT / MCH-225
Course Type: Core (Departmental)
Course Nature: Hard
L-T-P-O Structure 4-0-0-0
Prerequisites Nil
Course Objectives Apply decision-support tools to business decision making.
Construct and present effective oral and written forms of professional communication.
Apply knowledge of business concepts and functions in an integrated manner.
Use specialized knowledge in Operations Management to solve business processes.
Apply knowledge of fundamental concepts of operations management
SECTION A
What is operations management? Operations management is important in all types of organization, The input–
transformation–output process, The process hierarchy, Operations processes have different characteristics, The
activities of operations management, The quality objective, The speed objective, The dependability objective,
The flexibility objective, The cost objective, Trade-offs between performance objectives, What is strategy and
what is operations strategy?
SECTION B
What is layout? The basic layout types, what type of layout should an operation choose? Detailed design of the
layout, what is process technology? Understanding process technologies, evaluating process technologies,
implementing process technologies, what is capacity management, Measuring demand and capacity, the
alternative capacity plans, choosing a capacity planning and control approach, Capacity planning as a queuing
problem
SECTION C
What is inventory? Why is inventory necessary? Some disadvantages of holding inventory, the volume decision
– how much to order, the timing decision – when to place an order, Inventory analysis and control systems,
what is supply chain management? The activities of supply chain management, Types of relationships in supply
chains
SECTION D
What is ERP? How did ERP develop? Implementation of ERP systems, Master production schedule, The bill of
materials (BOM), Inventory records, What is lean synchronization? Eliminate waste, Lean synchronization and
other approaches, what is quality and why is it so important? Diagnosing quality problems, Conformance to
specification, Total quality management (TQM)
References:
1. Schmenner, R. Production/Operations Management. 5th ed. Macmillan Publishing Company, 1992.
2. Nahmias, S. Production and Operations Analysis. 2nd ed. Irwin, 1993.
3. Chase, Jacobs and Aquilano , Operations Management for Competitive advantages, Tata McGraw-
Hill Education Pvt. Ltd. (2010)
4. Gerard Cachon and Christian Terwiesch., Matching Supply with Demand. 4th ed, McGraw-Hill in 2016.
22
Course Title/Code MANAGEMENT INFORMATION SYSTEMS/MCH-116
Course Type: Core (Departmental)
Course Nature: Hard
L-T-P-O Structure 4-0-0-0
Course Objectives Understand and apply core knowledge in Management Information Systems (MIS)
Identify and analyze requirements for information systems
Understand and apply design principles in Information Systems
Understand and apply system development & project management principles
Effectively evaluate technology alternatives to solve problems in an MIS context
Effectively communicate to both business and IT professionals
SECTION A
Data, Information, Knowledge, MIS: Need, Purpose and Objectives, MIS and Decision Making Concepts,
Herbert Model of Decision Making, Concept of Information, Classification of Information, Value of
Information, MIS and Information Concepts
SECTION B
Concept of SAD, Need of SAD, Process of SAD, MIS and System Analysis, Implementation of MIS
SECTION C
Planning, Designing of MIS, Decision Support Systems - Overview, Components and Classification, Steps
in constructing a DSS, Philosophy of DSS
SECTION D
Introduction to ERP, Structure of ERP, Concepts of DBMS, Concepts of RDBM, ER Modeling
References:
1.Kroenke, D. M., Gemino, A., & Tingling, P. “Experiencing MIS (4th Canadian Edition). Toronto: Pearson.,
201 6.
2.Poatsy, M. A., Cameron, E., Williams, J., & Grauer, R.” Exploring Microsoft Office Access 2016”,
Comprehensive. Boston: Pearson Education Inc. , 2017.
3. Kenneth C Laudon & Jane P.Laydon, Management Information Systems,13th ed, ,Pearson Education Limited,
2014
23
Course Title/Code ENVIRONMENTAL SCIENCES /CHH-135
Course Type: Core(Allied)
Course Nature: Hard
L-T-P-O Structure 2-0-0-2
Course Objectives Student will be able to understand strategic cost management process
SECTION A
Multidisciplinary nature of environmental studies, Definition, scope and importance; Need for public
awareness, Renewable and non-renewable resources:
Natural resources and associated problems
a) Forest resources: Use and over-exploitation, deforestation, case studies. Timber extraction,
mining, dams and their effects on forest and tribal people.
b) Water resources: Use and over-utilization of surface and ground water, floods, drought,
conflicts over water, dams-benefits and problems.
c) Mineral resources: Use and exploitation, environmental effects of extracting and using
mineral resources, case studies.
d) Food resources: World food problems, changes caused by agriculture and overgrazing,
effects of modern agriculture, fertilizer-pesticide problems, water logging, salinity, case
studies.
e) Energy resources: Growing energy needs, renewable and non renewable energy sources,
use of alternate energy sources. Case studies.
f) Land resources: Land as a resource, land degradation, man induced landslides, soil erosion
and desertification.
g) Role of an individual in conservation of natural resources.
h) Equitable use of resources for sustainable lifestyles.
SECTION B
Ecosystems: Concept of an ecosystem, Structure and function of an ecosystem, Producers, consumers and
decomposers, Energy flow in the ecosystem., Ecological succession., Food chains, food webs and
ecological pyramids, Introduction, types, characteristic features, structure and function of the following
ecosystem :-
a. Forest ecosystem
b. Grassland ecosystem
c. Desert ecosystem
d. Aquatic ecosystems (ponds, streams, lakes, rivers, oceans, estuaries)
Biodiversity and its conservation: Introduction – Definition : genetic, species and ecosystem diversity.,
Biogeographical classification of India, Value of biodiversity : consumptive use, productive use, social, ethical,
aesthetic and option values, Biodiversity at global, National and local levels, India as a mega-diversity nation,
Hot-sports of biodiversity., Threats to biodiversity : habitat loss, poaching of wildlife, man-wildlife conflicts,
Endangered and endemic species of India, Conservation of biodiversity : In-situ and Ex-situ conservation of
biodiversity.
.
24
SECTION C
Environmental Pollution, Definition, Cause, effects and control measures of:-
a. Air pollution
b. Water pollution
c. Soil pollution
d. Marine pollution
e. Noise pollution
f. Thermal pollution
g. Nuclear hazards
Solid waste Management: Causes, effects and control measures of urban and industrial wastes,
Role of an individual in prevention of pollution, Pollution case studies, Disaster management:
floods, earthquake, cyclone and landslides.
Social Issues and the Environment
From Unsustainable to Sustainable development, urban problems related to energy, Water conservation, rain
water harvesting, watershed management, Resettlement and rehabilitation of people; its problems and concerns.
Case Studies, Environmental ethics: Issues and possible solutions, Climate change, global warming, acid rain,
ozone layer depletion, nuclear accidents and holocaust. Case Studies, Wasteland reclamation, Consumerism and
waste products, Environment Protection Act, Air (Prevention and Control of Pollution) Act, Water (Prevention
and control of Pollution) Act
SECTION D
Human Population and the Environment: Population growth, variation among nations, Population explosion –
Family Welfare Program, Environment and human health, Human Rights, Value Education, HIV/AIDS,
Women and Child Welfare., Role of Information Technology in Environment and human health, Case Studies.
References:
1. Saha, B. Environmental Sciences and Sustainable Development, International Conference
on Environmental Science and Sustainable Development- 2015, World Scientific
Publishing Co. Pvt. Ltd, 2015.
2. Thakur, V. A Text Book of Environmental Sciences, Scientific Publishers, 2012
3. Granjou, C. Environmental Changes: The Futures of nature, ISTE Press Elsevier, 2016.
ENVIRONMENTAL SCIENCES PRACTICAL (CHH-135) –FIELD WORK
1 Visit to a local area to document environmental assets- river/forest/grassland/hill/mountain
2 Visit to a local polluted site-Urban/Rural/Industrial/Agricultural
3 Study of common plants, insects, birds.
4 Study of simple ecosystems-pond, river, hill slopes, etc. (Field work Equal to 5 lecture hours)
25
Course Title/Code INDUSTRY PROJECT/MCH-219
Course Type: Core (Departmental)
Course Nature: Soft
L-T-P-O Structure 0-0-0-4
Course Objectives At the end of this course, students will be able to
1. Ability to synthesize knowledge and skills previously gained and applied to an
in-depth study and execution of industry problem
2. Capable to select from different methodologies, methods and forms of analysis
to produce a suitable research design, and justify their design.
3. Ability to present the findings in a written report.
4. Presenting the work in International/ National conference or reputed journals
General Guidelines
a) Industry project is a compulsory course during semester
b) It is an in-depth report of a company assigned project/ an industry study that incorporates a critical
and analytical approach to the subject with a rigorous research focus. Alternatively, it is researching
an issue or problem academically to find a solution.
c) It is a faculty- supervised course component.
d) Each student will be attached to a Faculty Supervisor.
e) The evaluation of Final Industry project is done in two stages viz. continuous evaluation and Final
Industry evaluation.
26
MANAV RACHNA UNIVERSITY
DEPARTMENT OF MANAGEMENT AND COMMERCE
SYLLABUS- BBA- Finance & Accounts (FAA)
SEMESTER IV
SUBJEC
T CODES SUBJECT NAME
**OFFERI
NG
DEPART
MENT
*COUR
SE
NATU
RE
(Hard/S
oft/
Worksh
op/
NTCC)
COU
RSE
TYPE
(Core/
Electi
ve/
Unive
rsity
Comp
ulsory
)
L T P O
NO. OF
CONT
ACT
HOUR
S PER
WEEK
NO. OF
CREDIT
S
MCH232 SERVICES
MARKETING DMC HARD CORE 4 0 0 0 4 4
MCH233 SUPPLY CHAIN
MANAGEMENT DMC HARD CORE 4 0 0 0 4 4
MANAGEMENT OF
BANKING AND
FINANCIAL
INSTITUTIONS
DMC HARD CORE 4 0 0 0 4 4
FINANCIAL DECISION
MAKING (CMA III) DMC HARD CORE 4 0 0 0 4 4
MCH235 PERFORMANCE AND
COMPENSATION
MANAGEMENT
SYSTEMS
DMC HARD CORE 4 0 0 0 4 4
MCH234 RELATIONAL
DATABASE
MANAGEMENT
SYSTEMS
DMC HARD CORE 2 0 2 0 6 4
FLS-209,
210, 211
FOREIGN LANGUAGE
MRCFL NTCC
UNIV.
COMP
ULSO
RY
1 1 0 0 2 0
CDS-103 PROFESSIONAL
DEVELOPMENT
PROGRAM IV
CDC NTCC
UNIV.
COMP
ULSO
RY
1 1 0 0 2 0
MCH-241
INDUSTRY APPLIED
PROJECT DMC SOFT CORE 0 0 0 4 4 4
24 2 2 4 34 28
27
Course Title/Code SERVICES MARKETING /MCH-232
Course Type: Core (Departmental)
Course Nature: Hard
L-T-P-O Structure 4-0-0-0
Course Objectives Participants who master the course material will acquire knowledge about the various disciplines
contribution in understanding buyer behavior in a holistic manner. He/she will acquaint with the
advances in consumer research in deciphering buyer motivation, behavior (pre-purchase, purchase
and post purchase) and impact of social and cultural variables on consumption decisions. The
participants will get equipped with frameworks to analyze consumer’s behavior and use them in
designing marketing strategies and in enhancing the effectiveness of marketing programs.
SECTION A
Introduction Growth of the service sector, the concept of service, Characteristics of Service – Classification of service –
Designing of the service, blueprinting, using technology developing, human resources, building service aspirations
SECTION B
MARKETING MIX IN SERVICE MARKETING: The Seven Ps: Product decision, Pricing, Strategies and tactics,
Promotion of service and placing of distribution methods for services. Additional dimension in services marketing –
People, physical evidence and process
SECTION C
EFFECTIVE MANAGEMENT OF SERVICE MARKETING: Marketing Demand and Supply through capacity planning
and segmentation – Internal marketing of Services – External versus Internal orientation of service strategy
SECTION D
DELIVERING QUALITY SERVICE:
Causes of Service – Quality gaps, the customer expectations versus perceived service gap. Factors and Techniques to
resolve this gap Customer Relationship Management. Gaps in Services – Quality standards, factors and solutions – The
service performance gap – Key factors and strategies for closing the gap, External communication to the customers – The
promise versus delivery gap – Developing appropriate and effective communication about service quality
MARKETING OF SERVICE WITH SPECIAL REFERENCE TO:
1. Financial Services 2. Health Service 3.Hospitality Services including travel, hotels and tourism 4. Professional Service
5.Public Utility Services 6.Educational Services
References:
1 Joachen Wirtz,Patricia Chew and Christopler Lovelock, Essentials of Services Marketing, 2nd ed, Pearson Education, South
Asia Ltd, 2013.
2 Adrian Payne, The Essence of Marketing New Delhi, Prentice Hall of India Pvt. Ltd., 2001.
3 Chistopher lovelock, Services Marketing, 4th edn, Pearson Education Asia, 2001.
4 Christopher Lovelock and Joachen Wirtz, Services Marketing: People, Technology, Strategy, Prentice Hall, 7th edition,
2011
5 K. Douglas Hoffman, John. E.G. Bateson, Essentials of Service Marketing, 2nd edn, Thomson – South Western , 2002.
6 Helen Woodroffe – Services Marketing, Mcmillan India Ltd., 1997.
7 S.M. Jha, Services Marketing, New Delhi Himalaya Publishing House, 2000.
28
Course Title/Code SUPPLY CHAIN MANAGEMENT / MCH-233
Course Type: Core (Departmental)
Course Nature: Hard
L-T-P-O Structure 4-0-0-0
Prerequisites Nil
Course Objectives At the completion of this course, the student should be able to examine the design and
performance of supply networks and processes in different business contexts. Students
develop capabilities in logistics, digital coordination for supply chain integration,
inventory management, risk pooling, procurement, product and process design, and
international supply chain management
SECTION A
Introduction to SCM What is SCM; Key Issues in SCM; Inventory Management , Economic lot size model
;Periodic review policy ;Continuous review policy; Managing inventory in the supply chain
SECTION B
Network Planning Network design Inventory positioning and; make-to-stock supply chain Contracts for make-
to-order supply chain Contracts; The bullwhip effect Supply; supply chain trade-offs; Centralized and
decentralized decision making and performance impacts
SECTION C
Supply Chain Integration Functional Products Innovative products efficient supply chains Responsive supply
chains agile supply chains; Strategic Alliances Framework for strategic alliances Third-party logistics Retailer-
Supplier Partnerships; Distribution Strategies
SECTION D
Procurement and Outsourcing Strategies Outsourcing benefits and risks, A Framework for Buy/Make Decisions
Procurement , strategies E-Procurement; Global Logistics and Risk Management ;development Mass
customization; Information Technology Business Processes Supply Chain IT Innovations Technology standards
References:
1. Douglas M. Lambert (ed), Supply Chain Management: Processes, Partnerships, Performance, 2nd Ed,
The Supply Chain Management Institute, FL. 2006
2. Schmenner, R. Production/Operations Management. 5th ed. Macmillan Publishing Company, 1992.
3. Nahmias, S. Production and Operations Analysis. 2nd ed. Irwin, 1993.
4. Chase, Jacobs and Aquilano , Operations Management for Competitive advantages, Tata McGraw-
Hill Education Pvt. Ltd. (2010)
5. Gerard Cachon and Christian Terwiesch., Matching Supply with Demand. 4th ed, McGraw-Hill in 2016.
29
Course Title/Code MANAGEMENT OF BANKING AND FINANCIAL INSTITUTIONS /MCH-236
Course Type: Core (Departmental)
Course Nature: Hard
L-T-P-O Structure 4-0-0-0
Course Objectives This course focuses on financial intermediary institutions, including banks, investment
banks and institutional investors. The functions and purposes of such institutions are
analyzed. Their role in the Global Financial Crisis is a special area of interest. Among
the topics addressed are banking regulation, capital adequacy, off-balance-sheet
baking, and international banking.
SECTION A
Banking and financial institutions in India: Commercial Banks, Cooperative Banks, Regional Rural Banks,
Agriculture and Rural Development Banks (SLDBs), Development Banks and NBFCs; their constitution,
Functions, Working and Evolution. Reserve Bank of India: Traditional and Developmental Functions and
Working, Objectives, Instruments of Monetary Policy.
,
SECTION B
Nature of Banking Business: Socio, Economic and legal environment of banking business in India – official
regulation and control over banks in India: Banking Regulation Act, 1949, Reserve Bank of India Act, 1934,
Banking companies Act, 1970 etc –an overview, Diversification of Banking in India, Forms of Banking: Branch
Banking, Unit Banking, Group Banking Chain Banking, Banking, correspondent Banking, Process of Bank
Management; Branch location policies and decisions. Organizational Structure of Commercial Banks in India
Department set up of head office, Zonal Office, Regional office and Branch offices.
SECTION C
Financial markets:: Structure, institution and operating mechanism and its role in Economic Development.
Developed and Underdeveloped Markets, Money Market in India: Importance, features instruments. Measures
to strengthen money market in India, Recommendations of the working group on money market, Report of the
task force on money market and mutual funds
SECTION D
Capital Markets in India: New issue market and stock exchange, importance of stock exchanges: National stock
exchange, methods of floating new issues, types of shares and debentures, The Securities and Exchange Board
of India (SEBI), need for establishment of SEBI. Objectives and role of SEBI in Capital Markets
References:
1. Casu, Girardone and Molyneux, Introduction to Banking, 2nd ed., Pearson 2015.
2. Mishkin and Eakins, Financial Markets and Institutions, 8th ed., Pearson, 2015.
3. Simpson, Financial Markets, Banking, and Monetary Policy, Wiley, 2014.
30
Course Title/Code FINANCIAL DECISION MAKING /MCH-237
Course Type: Core (Departmental)
Course Nature: Hard
L-T-P-O Structure 4-0-0-0
Course Objectives 1. Understand risk and return and various computations involving the same; long
term and short-term financial management; various markets from where capital
can be raised; corporate restructuring and international finance
2. Understand the COSO framework for ERM; Identification of risk, assessment
and response Understand capital budgeting process and various tools used in
determining the appropriate capital structure and risk analysis in capital
investment
3. Familiarize with IMA’s Statement of Ethical Professional Practice and learn
how to evaluate and resolve ethical issues
SECTION A
Risk and Return: Risk; Calculating rates of return; Risk and return relationship; Risk and return in a portfolio
context; Diversification; Capital asset pricing model (CAPM); Alternatives to CAPM
Long- Term Financial Management: Risk and Return in Investment & Financing Decisions; Bonds; Stocks -
Common Stock, Preferred Stock; Derivatives; Other long term financial instruments; Cost of Capital
Raising Capital: Debt Financing; Equity; Capital-raising concerns; Dividend Policy
Working Capital Management: Working Capital Terminology; Cash Management; Marketable Securities
Management; Accounts Receivable Management; Inventory Management
Corporate Restructuring: Mergers and Acquisitions; Divestitures; Evaluation of Restructuring; Business
Failures; Other Forms of Corporate Structuring
International Finance: Foreign Currency Exchange; Fixed, Flexible and floating currency exchange rates; Risk
and Rate of Return for foreign investment; Financing and paying for international trade; Transfer Pricing; Legal
and Social issues in global business.
.
SECTION B
Enterprise Risk: Identification and explanation of different types of risks; Operational risk; Volatility and time
impact of risk; Probabilities in determining exposure to risk; Calculation of expected loss
Enterprise Risk Management: COSO framework for Enterprise Risk Management (ERM); Strategies for risk
response, transfer of risk; Key steps in risk management process and the benefits of the same; Role of corporate
governance; risk analytics; Portfolio management in ERM program
SECTION C
Capital Budgeting – Process & Techniques: Time Value of Money; Capital Budgeting Process and Capital
Budgeting Techniques such as Payback period; Accounting Rate of Return; Internal Rate of Return and Net
Present Value
Risk Analysis in Capital Investment: Sensitivity Analysis; Certainty Equivalents; Other Approaches to dealing
with risk; Use of specifically adjusted rates and Qualitative considerations in capital investments
31
SECTION D
Ethical Considerations for Management Accounting and Financial Management Professionals: Ethical
Considerations for Management Accounting and Financial Management Professionals and Ethical
Considerations for the Organization
Ethical Considerations for the Organization: Corporate Responsibility for Ethical Conduct; Ethics starts at the
top; Measuring and improving ethical compliance; Governmental and international implications for
organizational ethics; Ethics Scenario
References:
1. Varun Jain, CPA, CMA and Dwijavanti Varatharajan, CPA , Financial Reporting, Planning,
Performance and Control (Class Notes to Wiley CMA excel Learning System) – 2017 Edition;
2. Varun Jain, CPA, CMA and Dwijavanti Varatharajan, CPA , Financial Decision Making (Class Notes to
Wiley CMA excel Learning System) – 2017 Edition;
3. Financial Reporting, Planning, Performance and Control – 2017 Edition; Wiley CMA excel A System
Exam Review, Part 1, John Wiley & Sons, Inc.
4. Financial Decision Making – 2017 Edition; Wiley CMA excel Learning System Exam Review, Part 2,
John Wiley & Sons, Inc.
5. Steven M.Bragg , Cost Accounting Fundamentals: Essential concepts and examples, fifth edition; 2016
6. M.N. Arora, Methods & Techniques of Cost Accounting , 3rd Ed, Himalaya Publishing House, 2011
7. S.P. Jain and K L Narang, Cost Accounting – Principles and Practices, 21st Revised Edition; Kalyani
Publishers, 2014
32
Course Title/Code PERFORMANCE AND COMPENSATION MANAGEMENT SYSTEMS /
MCH-236
Course Type: Core (Departmental)
Course Nature: Hard
L-T-P-O Structure 4-0-0-0
Prerequisites Nil
Course Objectives This course aims to impart the understanding about the performance and compensation
management system and strategies adopted by the organizations to manage employees’
performance. This course also intends to give insights on how to identify, integrate,
and retain talent in an organization to deliver high performance
SECTION A
Conceptual Framework of Performance Management: Performance management process; Objectives of
performance management system; Historical development in India; Performance management and performance
appraisal; Linkage of performance management system with other HR practices. Components of Performance
Management System: Performance planning; Ongoing support and coaching; Performance measurement and
evaluation; Performance management and appraisal; Methods of performance appraisal; Appraisal
Communication; Counseling, Identifying potential for development; Linking pay with performance.
SECTION B
Implementation and Issues in Performance Management: Implementing performance management system-
Strategies and challenges; Characteristics of effective performance metrics; Role of HR professionals in
performance management; Performance management as an aid to learning and employee empowerment;
Performance management documentation; Performance management audit; Ethical and legal issues in
performance management; Use of technology and e-PMS, Performance management practices in Indian
organizations. Talent Management: Concept and approaches; Framework of talent management; Talent
identification, integration, and retention. Unit V- Talent Management Practices and Process: Building the talent
pipeline; Managing employee engagement; Key factors and different aspects of talent management; Using
talent management processes to drive culture of excellence; Talent management in India; Future directions in
talent management practice and research problem
SECTION C
Compensation management – An Introduction: Compensation Management, Compensation and Non-
compensation Dimensions, 3-P Concept in Compensation Management, Compensation as Retention Strategy,
Compensation for Special Groups, Significant Compensation Issues Compensation Strategy: New Thinking for
the New Millennium: Pay the Person, Reward Excellence, Individualizing the Pay System, Organizational and
External Factors Affecting Compensation Strategies, Compensation Strategies as an Integral Part of HRM,
Compensation Policies
33
SECTION D
Managerial Remuneration: Managerial Remuneration – Concept and Elements, Executive Compensation:
Methodology, CEO-to-worker pay ratio, Rewarding – A New Approach, Remuneration Ceilings, Remuneration
Ceilings under Section XIII, Benchmark Compensation Package as per the Industry Standards Performance
Linked Compensation: Performance management, Performance Appraisal and Measurement, Pay for
Performance Plans, Balancing of Internal and External Equity ;Pay Structures: Performance Based and Pay
Based Structures, Designing Pay Structures, Comparison in Evaluation of Different Types of Pay Structures,
Designing Pay Ranges and Bands, Significance of Factors Affecting pay levels; Rewards &
Recognition: Concept of Reward Management, Developing Reward Policies, Reward Strategy, Developing
Total Reward Approach, Reward Management in Service Sector, Total Reward Framework of Service
Industries in India, Factors affecting Reward Management Policies in Service Sector, Process of Designing a
Successful Reward Strategy; International Compensation: Expatriate Compensation and its Objectives,
Elements of Expatriate’s Compensation Package, Problems in Compensation Management
References:
1. Armstrong, M. & Baron, A., Performance management and development, Jaico Publishing House,
Mumbai, 2006.
2. Armstrong, M., Performance management: Key strategies and practical guidelines, 2nd ed, Kogan Page,
London, 2000
3. T.V Rao, Performance Management: Toward Organizational Excellence, 2nd ed, Sage Publications,
2015.
4. Bagchi, S. N., Performance management, 2nd ed, Cengage Learning India, 2013
5. Bhattacharyya, D.K., Performance management systems and strategies, 1st ed, Pearson Education, 2011
6. Robert B., Performance management, 2nd ed, McGraw-Hill Education India, 2012
7. Larry Isrealite, ASTD, Talent management: Strategies for success from six leading companies, 1st ed,
Cengage Learning, 2010
34
Course Title/Code RELATIONAL DATABASE MANAGEMENT SYSTEMS/MCH-234
Course Type: Core (Departmental)
Course Nature: Hard
L-T-P-O Structure 2-0-2-0
Course Objectives Understand and apply core knowledge in Management Information Systems (MIS)
Identify and analyze requirements for information systems Understand and apply design principles in Information Systems
Understand and apply system development & project management principles
Effectively evaluate technology alternatives to solve problems in an MIS context
Effectively communicate to both business and IT professionals
SECTION A
Basic Concepts – Traditional file oriented approach, Disadvantages of simple file system, Database approach,
Advantages of Database approach, Database Management Systems (DBMS), Components of DBMS
Environment, Advantages and Disadvantages of DBMS, DBMS Architecture, Data Independence, Data
Models, Keys.
SECTION B
Computers: An introduction, use of computer in business, advantages and disadvantages, computerized system
for inventory control, payroll order, banking and accounting. SQL using ORACLE
SECTION C
Introduction to SQL, Components of SQL: DDL, DML & DCL, Data types in SQL, DDL Commands: Create,
Alter, Drop, Truncate, Creating queries with DDL commands and implementing constraints. DML Commands:
Insert, Delete, Update, Select, Select with Group
SECTION D
Order by. Creating queries with DML commands, Operators: Set and Logical, SQL functions: Numeric
functions, Scalar functions and Group functions Report-Writing: Commands, advantages of Report writing..
Computer Lab: SQL and PL/SQL using Oracle: Introduction to SQL PLUS environment, Executing and
Editing SQL Commands, Creating and executing simple PL/SQL programs. OR Any RDBMS Package like
MS-Access
References:
1. Ramez Elmasri, Shamkant B. Navathe, Fundamentals of Database Systems , 5th ed, Pearson Education,
2008
2. C. J. Date , An Introduction to Database Systems , Addison Wesley (Singapore) Pvt. Ltd., New Delhi,
3. George Koch, Kevin Loney, ORACEL 9I computer References, 1st ed, Tata Mc-Graw Hill, 2002
4. Raghu Ramakrishnan, Johannes Gehrke, Database Management, McGraw-Hill, 2003
35
Course Title/Code INDUSTRY APPLIED PROJECT/MCH-241
Course Type: Core (Departmental)
Course Nature: Soft
L-T-P-O Structure 0-0-0-4
Course Objectives At the end of this course, students will be able to
1. Ability to synthesize knowledge and skills previously gained and applied to
an in-depth study and execution of real company problem.
2. Capable to select from different methodologies, methods and forms of
analysis to produce a suitable research design, and justify their design.
3. Ability to present the findings in a written report.
4. Presenting the work in International/ National conference or reputed
journals
General Guidelines
Industry project is a compulsory course during the semester
It is an in-depth report of a company assigned project/ an industry study that incorporates a critical
and analytical approach to the subject with a rigorous research focus. Alternatively, it is
researching an issue or problem academically to find a solution.
It is a faculty- supervised course component.
Each student will be attached to a Faculty Supervisor.
The evaluation of Final Industry project is done in two stages viz. continuous evaluation and Final
Industry
36
MANAV RACHNA UNIVERSITY
DEPARTMENT OF MANAGEMENT AND COMMERCE
SYLLABUS- BBA- Finance & Accounts (FAA)
SUMMER INTERNSHIP
SUBJECT
CODES SUBJECT NAME
**OFFERI
NG
DEPART
MENT
*COUR
SE
NATU
RE
(Hard/S
oft/
Worksh
op/
NTCC)
COURS
E TYPE
(Core/Ele
ctive/
Universit
y
Compuls
ory)
L T P O
NO. OF
CONT
ACT
HOUR
S PER
WEEK
NO. OF
CREDIT
S
Summer Internship DMC Soft CORE 0 0 0 8
8
0 0 0 8
8
37
MANAV RACHNA UNIVERSITY
DEPARTMENT OF MANAGEMENT AND COMMERCE
SYLLABUS- BBA- Finance & Accounts (FAA)
SEMESTER V
SUBJE
CT
CODES
SUBJECT NAME
**OFF
ERIN
G
DEPA
RTME
NT
*COUR
SE
NATUR
E
(Hard/So
ft/
Worksho
p/
NTCC)
COURS
E TYPE
(Core/El
ective/
Universit
y
Compuls
ory)
L T P O
NO. OF
CONT
ACT
HOUR
S PER
WEEK
NO. OF
CREDIT
S
CRM DMC HARD CORE 4 0 0 0 4 4
MCH-
353
INTERNATIONAL
BUSINESS DMC HARD CORE 4 0 0 0 4 4
STRATEGIC
MANAGEMENT DMC HARD CORE 4 0 0 0 4 4
VISUAL BASIC APPLIED DMC HARD CORE 2 0 2 0 4 4
FINANCIAL
DERIVATIVES DMC HARD CORE 3 0 0 0 3 3
CORPORATE
TAXATION DMC HARD CORE 3 0 0 0 3 3
MERGERS AND
ACQUISITIONS DMC HARD CORE 3 0 0 0 3 3
PROFESSIONAL
DEVELOPMENT
PROGRAMME V
CDC
SOFT UC 1 1 0 0 2 0
24 1 2 0 27 25
38
Course Title/Code CUSTOMER RELATIONSHIP MANAGEMENT/MCH-
Course Type: Core (Departmental)
Course Nature: Hard
L-T-P-O Structure 4-0-0-0
Course Objectives Students should be able to
Design, develop & integrate CRM mechanism in everything organization does.
Develop strategies to use CRM mechanism for a competitive edge.
Develop a customer centric organization culture.
SECTION A
Analyzing Profitability of Customers: Lifetime Customer Value, Base Profit Analysis, Customer Profitability
Analysis, Value Chain Analysis, Customer defection
SECTION B
Closed Loop Marketing (360 Degree Marketing) and, Data Mining, Cross-selling/up selling, Essential
Strategies to Increase Cross-sell and Up-sell
SECTION C
Technology for Customer Relations: Contact centre Technology, CRM Technology. E-CRM, Its Importance,
Recognizing Barriers to Internet Adoption
Managing Customer Relationship: Stages, Techniques to Manage Relations, Customer Experience
Management, Creating a Customer Profile; Knowing
Your Customers; Segmenting & Targeting Customers; Tools used for Segmenting & Targeting Customers.
Delivering the Customer Offer: Developing and Deploying CRM Strategy, Analysis of CRM Strategies, CRM
Program Life Cycle, Building Blocks
SECTION-D
CRM Measurement: CRM Metrics, Objectives for CRM Measurement, Factors Making CRM Measurement
Complex, CRM Measurement Frameworks,
Implementing CRM Measurement Attributes of a CRM Measurement Framework, Customer Lifetime
Value
References:
Text Books:
1. Customer Relationship Management - B Murli Krishna - Excel Books Private Limited
Reference book:
1. Customer Relationship Management: Concept, Strategy, and Tools - By V. Kumar, Werner Reinartz -
Springer, Second Edition
2. Customer Relationship Management - Francis Buttle - Butterworth-Heinemann is an imprint of Elsevier,
Second Edition
3. Managing Customer Experience and Relationships - Don Peppers, Martha Rogers - Wiley & Sons, Third
Edition
39
Course Title/Code INTERNATIONAL BUSINESS/MCH-353
Course Type: Core (Departmental)
Course Nature: Hard
L-T-P-O Structure 4-0-0-0
Course Objectives a) To give the students an exposure to the dynamic environment of International Business.
b) To understand the impact of environment on the International Business Operations of a firm.
c) To understand the dynamics and importance of International Trade.
d) To understand the nuances of International Marketing and International HRM.
e) To give some insights of the global monetary system and explain the role and importance of
International Organizations.
SECTION A
Introduction- Theories of International trade; Globalization forces - meaning, dimensions and stages in it, Tariff
and non tariff barriers, Trading blocs
SECTION B
Analysis of Global environment – Political, Social, Legal, Economic & Technological, Country risk analysis,
Threats and Opportunities to International Business, Rise of new economies- BRICS & ASIAN countries.
SECTION C
Balance of trade, Balance of payment, International Monetary Fund, Asian Development Bank, World Bank,
Introduction to export and import and modes of payment in it, International Financial Instruments
SECTION D
Globalization and its impact on an Economy, India’s competitive advantage in industries like IT etc, South East
Asian currency crisis, Bilateral and Multilateral laws- General agreements on trade and tariffs (GATT), WTO,
IPR,TRIPS, TRIMS, SAARC, Foreign investments- plan , structure and effects.
References:
1. International Business, Charles W L Hill & Arun K.Jain (Tata McGraw-Hill, 6th edition)
2. International Business, Cherunilam, Francis, Text and Cases (PHI, Fourth edition (Revised))
3. International Business, Justin Paul (Prentice Hall)
4. International Business, Dr. P. Subba Rao (Himalaya Publications, 2nd Revised Enlarged edition
40
Course Title/Code STRATEGIC MANAGEMENT/MCH-
Course Type: Core (Departmental)
Course Nature: Hard
L-T-P-O Structure 4-0-0-0
Course Objectives
SECTION A
Nature of Strategic Management: Definition of strategic Management, Need for strategic management, Levels
of strategy, Strategic management process, Defining Vision and Mission of a company.
SECTION B
External Assessment & Internal Assessment: Environmental Scanning with respect to economic, social,
cultural, demographic, environmental, political, governmental and legal aspects, technological forces, Industry’s
Porter’s five force model. Internal analysis of a company profile with respect to seven basic functions of
marketing & important financial – ratios, Value chain analysis (VCA) concept
SECTION C
Strategies in Action: Various types of strategies viz. integration strategies, Intensive strategy, Diversification,
Turnaround strategies, Divestiture, Outsourcing, Generic Strategies viz Cost leadership, differentiation and
focus.
SECTION D
Matrix Analysis & Strategy Evaluation: SWOT analysis, BCG matrix, GE matrix strategic evaluation,
Evaluation techniques for strategy and operational control.
References:
Reference Books:
1 Arthur, A, Thomson and Strickland, A, J. (2002), Strategic Management – Concept and cases, Tata McGraw Hill, New
Delhi
2 Glueck, W.T. and Lawrence, R. Jauch (2003), Business Policy and Strategic Management, Frank Bros & Co
Kazmi Azhar, Business Policy and Strategic Management, Tata McGraw Hill, New Delhi, 2004
41
Course Title/Code VISUAL BASIC APPLIED/MCH-
Course Type: Core (Departmental)
Course Nature: Hard
L-T-P-O Structure 2-0-2-0
Course Objectives Students will be able to identify and describe the purpose of various components of the
VB integrated development environment (IDE), build and run small application using
Visual Basic.
SECTION-A
Introduction to VBA: Introduction to Excel, Introduction to Programming, VBA Overview and the IDE, Quick
Review of Macros, Working with Macros, How to use Visual Basic Editor. Advantages
Understanding the VBA Editor, Modules and Procedures: The Visual Basic Editor, Parts of the VBA
Editor, Modules and Macros, About VBA Forms, Sub Procedures & Modules, Creating Forms, Using Controls
and their Properties, Running VBA Forms in Excel. Command buttons, List and Combo boxes, Labels, Option
buttons, Check boxes, Text boxes, Frames.
SECTION-B
Building Intuitive User Interface: Communicating with the user through the message box, Gathering user
information with the input box.
Variable, Operators and Constants: Using Variables, Constants, Object Variables, Dimensioning and usage
of variables, Operators, Displaying data and obtaining data from the user. Storing data in variables: How and
when to declare variables, Selecting data types, Fixed and dynamic arrays, Constants, Decision Making
Statements
SECTION-C
Arrays: What is Array& why use array, Declaring an Array, Sorting Data in Array, 2-Dimention Array.
Control Structure and Program Flow: Select Case, For Next Loop, For Each Loop, Do Until Loop and Do
While Loop, With, End With, Nesting Code
SECTION-D
Building procedures: Creating Sub and Function procedures, calling procedures, passing arguments to
procedures. Functions: Using Excel Worksheet Functions in VBA, VBA Functions, User-Defined Functions,
Declaring Variables in User Defined Functions
List of Experiments
1. Create a macro for library management system
2. Create a personal information box using various controls
3. Create a personal calculator to add, subtract, multiply and divide
4. Display the day of the week taking input from user “ the day number”
5. Calculate factorial of a number
6. Sort the data of an array using Bubble Sort
7. Reverse an array and calculate sum of all the elements
42
8. Create a table of a user generated number
9. Print prime numbers from a user array
10. Print Fibonacci series
11. Swap two number taking input from user
12. Case Study1
13. Case Study2,3
References:
Text Books:
1. John Walkenbach, Excel 2010 Power Programming with VBA, Wiley, 2010
2. John Walkenbach, Excel VBA Programming for Dummies, John Wiley & Sons, 2015
REFERECE BOOKS:
1. Bill Jelen , VBA and Macros: Microsoft Excel 2010, Que Publishing, 2010
2. John Walkenbach and Mike Alexander, Excel Dashboard and Reports, Wiley, 2013
43
Course Title/Code FINANCIAL DERIVATIVES/MCH-
Course Type: Core (Departmental)
Course Nature: Hard
L-T-P-O Structure 4-0-0-0
Course Objectives This course presents and analyzes derivatives, such as forwards, futures, and options. These
instruments have become extremely popular investment tools over the past several decades, as
they allow one to tailor the amount and kind of risk one takes, be it risk associated with
changes in interest rates, exchange rates, stock prices, commodity prices, inflation, weather,
etc. They are used by institutions as well as investors, sometimes to hedge (reduce) unwanted
risks, sometimes to take on additional risk motivated by views regarding future market
movements.
SECTION-A
Overview of Derivatives, Functions, Participants and Products, Types and Significance
.
SECTION-B
Futures and Forwards, Options, Payoffs
SECTION-C
Index Futures, Stock Futures, Strategies, Markowitz’s Risk-Return Optimization; Optimal Portfolio; Efficient
Market Hypothesis; Overview of Fundamental & Technical Analysis
SECTION-D
Managed Portfolios and Performance Evaluation: Sharpe’s, Treynor’s, Jensen’s and Fama’s Performance Measures; Portfolio Revision: Portfolio Re-balancing and Upgrading
References
1. Fundamental of Options & Futures” authored by John C Hull, Pearson Education
2. Derivatives Valuation and Risk Management, Dubofsky, David A; Miller, Thomas W (Oxford
University Press)
3. Financial Derivatives, Kumar, S S S (Prentice Hall of India)
4. Financial Derivatives: Theory, Concepts and Problems, Gupta, S L (Prentice Hall of India)
5. Fundamentals of Futures and Options Markets, 4e, Hull, John C (Pearson Education)
6. Derivatives & Risk Management, 1e, Varma, J R (Tata McGraw- Hill Publishing Company)
7. Derivatives and Financial Innovations, Bansal, M., Bansal, N. (Tata McGraw- Hill Publishing
Company)
8. Financial Derivatives in Theory and Practice, Hunt, P J; Kennedy, J E (John Wiley & Sons)
9. Risk Management & Derivatives, Stulz, Rene M (Cengage Learning Pvt. Limited)
44
Course Title/Code CORPORATE TAXATION/MCH-
Course Type: Core (Departmental)
Course Nature: Hard
L-T-P-O Structure 4-0-0-0
Course Objectives
SECTION-A
IT Act 1961, Accessibility Criteria Definitions ,Basic concept, person, Assessment year; previous year, assesee,
Residential status; Incidence of tax, ,income exempt from tax., Computation of Income Under Various Heads
Income under head salary Chargeability; computation of income under this head and employer responsibility in
case of computation of tax of their employee under this head.
.
SECTION-B
Income from house property Chargeability; computation of income from house property; deductions from
income from house property; computation of taxable income from house property in case of house property
owned by company
Profits and gains of business or profession: Chargeable incomes; expenses expressly allowed as deduction;
general deductions; expenses specifically disallowed; compulsory maintenance of accounts, compulsory audit,
assessment in special cases,(retail, transport, exploration of mineral oil) Computation of taxable income as
profit and gain from business or profession.
Capital gains: meaning of capital asset; transfer, cases not considered to be transfer, chargeability; computation
of capital gain: short term and long term; computation of tax on capital gain. Exemption from capital gains
SECTION-C
Income from other sources: basis of charge; chargeable incomes; specific deductions; amount not deductible;
computation of taxable income from other sources. Computation of net taxable income: computation of gross
total income ,carry forward and set-off of losses and deductions under sec 80 and net taxable income and tax
thereon in case of Indian as well as foreign companies provision of minimum alternate tax and declaration and
payment of dividend
SECTION-D
Tax provision in case of mergers acquisition and amalgamation of company, Income -tax Payment and
Assessment
Tax Planning Tax planning in capital budgeting decision:, leasing ,hire purchase or buy decision raising of
capital: equity, debt or preference share, transfer pricing and its impact.
References:
Taxation Law and Practice Volume 1, V. Balachandran and S. Thothadri, PHI Learning
Vinod Gupta
Lakhotias
Singhanias
45
Course Title/Code MERGERS AND ACQUISITIONS/MCH-
Course Type: Core (Departmental)
Course Nature: Hard
L-T-P-O Structure 4-0-0-0
Course Objectives This course is designed to provide an understanding of the essential elements of
Mergers and Acquisitions with the basic methods of valuation, post-merger valuation,
methods of payment and financing options at global level
SECTION A
Mergers and Acquisitions: Introduction to mergers, types of mergers, theories of mergers & acquisitions; Cross-
border mergers and acquisitions, issues and challenges in cross border M&A. Handling cross-culture and
taxations issues in cross-border M&A. Analysis of Post-Merger Performance.
SECTION B
Demerger, types of demerger, reverse merger, buyback of shares, leverage buy-out strategy, merger strategy -
growth, synergy, operating synergy, financial synergy, diversification. Takeover and its types, takeover
strategy, takeover bids, legal framework for mergers and acquisitions, leverages and buyouts; Hostile tender
offers and various anti-takeover strategies
SECTION C
Deal Valuation and Evaluation: Factors affecting valuation basics, methods of valuation, cash flow approaches,
economic value added (EVA), sensitivity analysis, and valuation under takeover regulation, valuation for slump
sale, cost-benefit analysis and swap ratio determination
SECTION D
Post-Merger Evaluation: Financial Evaluation of Mergers & Acquisitions, Impact on shareholders‟ Wealth;
Methods of payment and financing options in mergers & acquisitions, financing decision, Merger, Acquisition
and Competition law 2002, SEBI (Securities & Exchange Board of India) Takeover Code 2011 and criteria for
negotiating friendly takeover.
References
1. Weston, Fred; Chung, Kwang S. & Siu, Jon A.: Takeovers, Restructuring and Corporate Governance, (2nd
ed.). Pearson Education
2. Gupta, Manju (2010): Contemporary Issues in Mergers and Acquisitions. Himalaya Publishing
Readings:
1. Sundarsanam (2006); Creating Value from Mergers and Acquisitions, (1st ed.) Pearson Education
2. Ramanujan. S. (1999); Mergers: The New Dimensions for Corporate Restructuring, McGraw Hill
3. Narayankar, Ravi, (2013): Merger and Acquisitions Corporate Restructuring, Strategy and Practices, (2nd
ed.). International Book House Pvt. Ltd.
46
MANAV RACHNA UNIVERSITY
DEPARTMENT OF MANAGEMENT AND COMMERCE
SYLLABUS- BBA- Finance & Accounts (FAA)
SEMESTER VI
SUBJE
CT
CODES
SUBJECT NAME
**OFFE
RING
DEPART
MENT
*COUR
SE
NATUR
E
(Hard/So
ft/
Worksho
p/
NTCC)
COU
RSE
TYPE
(Core/
Electi
ve/
Unive
rsity
Comp
ulsory
)
L T P O
NO. OF
CONT
ACT
HOUR
S PER
WEEK
NO. OF
CREDIT
S
E-COMMERCE DMC HARD CORE 4 0 0 0 4 4
DIGITAL MARKETING DMC HARD CORE 4 0 0 0 4 4
BUSINESS ANALYTICS DMC HARD CORE 4 0 0 0 4 4
BEHAVIOURAL
FINANCE DMC HARD CORE 3 0 0 0 3 3
FINANCIAL SERVICES DMC HARD CORE 3 0 0 0 3 3
CSR AND BUSINESS
ETHICS DMC HARD CORE 4 0 0 0 4 4
PROFESSIONAL
DEVELOPMENT
PROGRAM VI
CDC NTCC
1 1 0 0 2 0
MCH
390
SAP BA
0 0 2 0 4 2
23 1 2
28 24
47
Course Title/Code E-COMMERCE/MCH-
Course Type: Core (Departmental)
Course Nature: Hard
L-T-P-O Structure 4-0-0-0
Course Objectives
SECTION A
Network Infrastructure [6L] Client/Server Computing, N-tier Solution, Internet hierarchy, Basic Blocks of E-
Commerce, Network layers and TCP/IP protocols, HTTPS, Types of Services and Servers, Virtual Private
Network (VPN), Remote Connectivity. Introduction to E-commerce [8L] Concept of EDI & FDI,
SECTION B
Introduction to E-commerce, E-Commerce & E-Business, Features of Ecommerce, E-Commerce payment
mechanism, E-Commerce revenue streams, Advertising and Promotion, Building an E-commerce website,
Customer Service and service quality evaluation (SERVQUAL)
SECTION C
E-Business Models [8L] Business to Consumer (B2C), Business to business (B2B), Consumer to consumer
(C2C), Peer to peer (P2P), M commerce Business Models, E-Governance.
SECTION D
Security and Legal Issues [8L] Cyber Fraud and solutions, Online Contracts, Digital Signatures, Digital
Certificates, Concept of Encryption and Cryptography, Public and Secret key encryption, IT Act to legalize E-
commerce, Taxation in relation to E-Commerce, Consumer Protection in Cyberspace.
Practical: [20L] Web site development & programming
References:
1. E-Commerce, 4th Edition, Business, Technology, Society, By Kenneth C. Laudon, Carol G. Traver, SPD
2. E-Commerce, K.K. Bajaj, Debjani Nag, TMH India
3. e-Business & e-Commerce for Managers, By Harvey M. Deitel, Paul J. Deitel, Kate Steinbuhler, SPD
4. E-Commerce: An Indian Perspective, S. J. Joseph, P. T., PHI
5. The Information Technology Act, Bare Act with Short Notes, Universal Law Publishing Co. Pvt. Ltd.
48
Course Title/Code DIGITAL MARKETING/MCH-
Course Type: Core (Departmental)
Course Nature: Hard
L-T-P-O Structure 4-0-0-0
Course Objectives By the end of the course, a student should be able to:
Understand the scope of digital marketing and how it integrates with overall
business and marketing strategy globally
Assess various digital channels and understand which are most suitable to an
idea or solution
Understand the fundamentals of a digital marketing campaign, and be able to
apply it to achieve your business objectives
SECTION – A
Introduction , Digital Marketing meaning, scope and Importance, Web marketing strategy , Web marketing
environment, Web Content, Web marketing tools
SECTION – B
Online Buyer Behavior, Web site Design, Online user experience, online site design, Integrated Internet
Marketing Communications, Interactive Marketing Communication, Search Engine Optimization, Creating and
Managing Campaigns
SECTION – C
Digital Promotion Techniques: E Mail marketing, Permission Marketing, Viral Marketing, Social Media
Marketing, Content Marketing, Face Book Advertising, Visual Advertising, Display Advertising, Mobile
Advertising, Image Advertising, Video Advertising; YouTube Advertising, Concept of SNS Industry
(Social Networking Site Industry)
SECTION – D
Google Analytics, Tracking Performance, Tracking Mobile marketing Performance, Web Analytics, Traffic
Reports, Behavior reports, KPIs in analytics, Tracking SMM performance
References:
1. Ryan Damian, Understanding Digital Marketing, Kogan Page.
2. Parkin Godfrey, Digital Marketing: Strategies for Online Success, New Holland Publishers.
3. Hanson, W. and Kalyanam, E-Commerce and Web Marketing, Cengage
49
Course Title/Code BUSINESS ANALYTICS/MCH-
Course Type: Core (Departmental)
Course Nature: Hard
L-T-P-O Structure 4-0-0-0
Course Objectives
PART – A
Overview of Business Analytics, Introduction to Analytics; Introduction to Business Analytics, Its meaning
in today’s changing global scenario, usage in Business
BIG DATA, BIG ANALYSIS: Big data: What is Big Data, Why is Big Data Important, Expanding Universe
of Unstructured Data, Industry examples of Big Data
SECTION B
Marketing and Retail Analytics, Customer Insights, People Insights. Web & Social Media Analytics, Finance
Analytics, Supply Chain Analytics
SECTION C
Quantitative Reasoning, Data Analysis, Data Interpretation, Correlation and Regression /Anova /Factor
Analysis /Analysis of Variance, Presentation of Data
SECTION D
Time series Analysis and forecasting, Data Mining, Machine learning, Predictive modeling
Tools: Excel based, Market Basket Analysis
50
Course Title/Code FINANCIAL SERVICES/MCH-
Course Type: Core (Departmental)
Course Nature: Hard
L-T-P-O Structure 4-0-0-0
Course Objectives
SECTION – A
Functions of Financial System, Financial Assets, Financial Intermediaries, Financial Markets Money Market,
Hire -Purchase and Leasing, Venture Capital & its Features, Difference between Discounting
SECTION – B
New Issue Market ( I.P.O ), Functions of new issue market, Method of floating issues, Secondary market,
B.S.E, N.S.E. Listing, Dematerialization of Shares, Listing of Securities, Share pricing
SECTION - C
Securities & Exchange Board of India (SEBI), Depositing system, Objectives of Depositors, Listing of
Securities
SECTION - D
Factoring, Forfeiting, Credit rating in India, Functions of credit rating Agencies, Mutual Funds, Management
and Products, Micro Finance,
References:
1. Khan, M.Y., Financial Services, Tata McGraw Hill, New Delhi.
2. Pathak, Indian Financial System, Pearson Education.
3. Khan, M.Y., Indian Financial System, Tata McGraw Hills, New Delhi
4. Machiraju, H.R., Indian Financial System, Vikas Publishing House.
5. Machiraju, H.R., Working of Stock Exchange in India, New Age Publication.
6. Shrivastava, R.M., and Nigam, Divya, Management of Indian Financial Institutions, Himalaya Publishing
House.
51
Course Title/Code CSR, VALUES AND ETHICS/MCH-
Course Type: Core (Departmental)
Course Nature: Hard
L-T-P-O Structure 4-0-0-0
Course Objectives
SECTION – A
Corporate Social Responsibility (CSR) Concept of Corporate Social Responsibility, Perspectives of CSR,
Carrol’s Model of CSR, Stakeholders model of Social Responsibility, case for and against CSR, Corporate
Social Responsibility V/s corporate philanthropy, CSR in India
SECTION B
Protection of stake holders Consumer protection , protection of employees , Origin of corruption in human
minds set, Guarding against Discrimination and harassment in work places , Insider trading , whistle blowing ,
Ethical theories , Unethical Practices in India.
SECTION C
Values & Business Values, Concept of values , features of values , types of values, formation of values ,
business values, levels of business values , Importance (Significance) of values in management of business.
SECTION D
Ethics and Business Ethics, Meaning of ethics, nature of importance of ethics, Ethical decision making, Concept
and nature of business ethics, need and relevance , determinants of business ethics, principles of business ethics,
myths about business ethics
References:
1. Francis & Mishra, Business Ethics Publisher TMH
52
Course Title/Code SAP BUSINESS OVERVIEW/MCH-390
Course Type: Core (Departmental)
Course Nature: Hard
L-T-P-O Structure 0-0-2-0
Course Objectives By the end of the course, the student will be able to: use the SAP help user interface
understand the value of logistics, sales and customer relationship in business
understand supply chain management, procurement and supplier relationship
understand the financial system and human capital management
understand the reporting, analytic and strategic planning
SECTION - A
INTRODUCTION: BUSINESS PROCESS OVERVIEW: SYSTEM APPLICATION PRODUCT (SAP)
OVERVIEW
NAVIGATION: NAVIGATING IN THE SAP SYSTEM, USING HELP AND PERSONALIZING YOUR
USER INTERFACE
SYSTEM - WIDE CONCEPTS
SECTION - B
BUSINESS PROCESS I, LOGISTICS OVERVIEW; SALES ORDER MANAGEMENT
CUSTOMER RELATIONSHIP MANAGEMENT
PRODUCTION
SECTION - C
BUSINESS PROCESS II
SUPPLY CHAIN MANAGEMENT
PROCUREMENT
SUPPLIER RELATIONSHIP MANAGEMENT
ADDITIONAL PROCESS AND PRODUCT LIFESTYLE MANAGEMENT
SECTION - D
BUSINESS PROCESS III: ERP FINANCIALs, FINANCIAL ACCOUNTING AND FINANCIAL SUPPLY
CHAIN MANAGEMENT, MANAGEMENT ACCOUNTING AND CORPORATE GOVERNANCE,
HUMAN CAPITAL MANAGEMENT
ANALYTICS AND ARCHITECTURE: REPORTING, ANALYTICS AND STRATEGIC PLANNING, SAP
NETWEAVER OVERVIEW, SAP NETWEAVER APPLICATION SERVRE, SAP SERVICES
References:
SAP overview: Participant handbook, 2009, SAP
Software required/Weblinks:
www.saponlinetutorials.com www.sap.com